6 points, SCA Band 3, 0.125 EFTSL
Undergraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
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Organisational Unit
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Synopsis
This introductory management accounting unit 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. Topics include: costs and cost behaviour, product 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:
- classify costs dependent on the context and purpose of related decisions
- analyse cost behaviour and estimate costs
- design, use and evaluate costing systems
- analyse and use cost information relevant to decision-making
- apply critical thinking, problem solving and communication skills to individual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.
Assessment
Within semester assessment: 50% + Examination: 50%
Workload requirements
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
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Chief examiner(s)
Prerequisites
Students must have passed one of the following units: ACC1100, ACC1030, AFC1030.