ACG2020 - Cost information for decision making - 2017

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.


Business and Economics

Organisational Unit

Department of Accounting


Dr Sisira Colombage

Unit guides



  • First semester 2017 (Day)
  • First semester 2017 (Off-campus)


Introduction to management accounting. Topics include: basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, joint and by-product spoilage and waste, apportioning joint costs for multiple products, activity-based costing and information for management decisions.


The learning goals associated with this unit are to:

  1. explain how costing systems and cost behaviour patterns provide information to support operational and strategic decisions
  2. compare job, process and hybrid costing methods as alternative approaches to support management decisions
  3. examine the differences between conventional and contemporary approaches to overhead allocation
  4. analyse short-run tactical decisions using appropriate costing techniques
  5. develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to produce professional quality reports to solve organisational related problems; and/or deliver a professional quality presentation; and/or develop oral communication skills and demonstrate independent thinking through contributions to class discussions; and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACG2020.


Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Chief examiner(s)


Students must have passed AFW1002, ACW1002, ACG1002 or AFG1002 before undertaking this unit.


AFC2131, ACC2131, AFF2391, ACF2391, ACB2020, AFW2020, ACW2020, AFG2020