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AFC2131

Cost information for decision making ( 6 points, SCA Band 2, 0.125 EFTSL)

Undergraduate
(BUS)

Leader: Associate Professor Manzurul Alam

Offered:
Clayton First semester 2006 (Day)
Clayton Second semester 2006 (Day)

Synopsis: This is the introductory management accounting unit that focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision making. The topics include the following: costs and cost behaviour, product costing (including activity-based costing), cost allocation techniques, cost profit volume analysis, and the use of cost information for management decisions.

Assessment: Examination (3 hours): 60% + Test: 10% + Tutorial participation: 10% + Assignment: 20%

Prerequisites: Students must have passed AFC1021 or AFC1022 and AFC1030.

Prohibitions: AFC2130