Postgraduate - UnitAFX9550 - Management accounting

This unit aims to develop a student's understanding of the concepts and techniques of management accounting, and his/her skills in the use of management accounting techniques to communicate decision-useful information to management. The unit content includes costing terminology, cost classification, cost accumulation and recording systems, job and process costing, activity-based costing, cost-volume-profit analysis, information for decision making, pricing and product mix decisions, budgets and budgetary control, standard costing and variance analysis, traditional measures of performance, contemporary approaches to measuring and managing performance. Seminars are used to guide participants towards proficiency in management and cost accounting principles and techniques.