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Handbooks Courses Units

AFX9550 - Management accounting

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics


Caulfield First semester 2008 (Day)
Caulfield First semester 2008 (Evening)
Caulfield Second semester 2008 (Day)
Caulfield Second semester 2008 (Evening)
Hong Kong Second semester 2008 (Off-campus split block of classes)


Seminars, lectures and tutorials (as appropriate) to guide participants toward proficiency in management and cost accounting principles and techniques; topics include cost classification and recording systems; job costing and process costing; flexible budgets, standard costing and variance analysis; product costing for decision making; cost-volume-profit analysis; relevant costing and pricing; divisional performance evaluation and transfer pricing; activity based costing.


The learning goals associated with this unit are to:

  • identify and describe management accounting principles, techniques applicable to a wide range of situations in both service and manufacturing industries, and recent developments in Management Accounting in relation to the provision of management information;
  • describe and apply the operation of cost classification and recording systems, job costing and process costing techniques, standard costing techniques, perform variance analysis using flexible budgets, costing and pricing goods and services, and activity-based costing techniques
  • design budgets and explain the behavioural aspects of different budgeting styles
  • examine cost-volume-profit analyses, divisional performance evaluation measures and the role of inter-divisional transfer pricing
  • demonstrate the capacity to work productively in a team to research a relevant topic and demonstrate a high level of communication skills to write an academic paper.


Within semester assessment: 20%
Examination (3 hours): 80%

Contact hours

3 hours per week




AFF9611, AFX5611

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