Undergraduate - UnitACC2131 - Cost information for decision making

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

Level	Undergraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Accounting
Offered	Clayton First semester 2014 (Day) Malaysia First semester 2014 (Day) Clayton Second semester 2014 (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-volume-profit analysis, and the use of cost information for management decisions.

Outcomes

The learning goals associated with this unit are to:

describe cost behaviour under different assumptions
compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
apply conventional and contemporary cost management techniques used in manufacturing and service industries
explain the benefits and limitations of contemporary cost management techniques
apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACC2131.