ACS3750 - Cost and management accounting B - 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

Unit guides


South Africa

  • Second semester 2017 (Day)
  • Summer semester B 2017 (On-campus block of classes)


This unit builds upon the understanding, knowledge and skills developed in AFS2770/ACS2770 (Cost and management accounting A). The unit covers the theory, background and application of managerial decision making in respect of the following different types of decision making techniques: advanced cost-volume-profit analysis and sensitivity analysis, measuring relevant cost and revenues for decision making, complex activity based costing and management, advanced pricing decisions and profitability analysis, budgeting, advanced standard costing variance calculations, analysis and interpretation, performance management, cost estimation and cost behaviour and scarce resources.


The learning objectives associated with this unit are to:

  1. explain and discuss the role that management accounting information plays in organisations
  2. review critically, analyse, consolidate and synthesise knowledge of advanced quantification techniques to provide information for management decision-making and give advice
  3. demonstrate proficiency in applying the management accounting related instruments, techniques and procedures covered to theoretical and practical applications and interpret the results and advice accordingly
  4. identify, evaluate and critically review aspects broader than only financial aspects (such as environmental, social, economic and governance) in management decision making
  5. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with management information and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3750.


Within semester assessment: 30% + Examination: 70%

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 one of the following before undertaking this unit: AFG2020, ACG2020, AFW2020, ACW2020, ACS2770 or AFS2770.


AFW3750, AFS3750, AFW3007