ACF5955 - Management accounting - 2019

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - 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

Chief examiner(s)

Ms Zhiyun Gong (First semester)
Dr Aleksandra Pop-Vasileva (Second semester)


Dr Prabanga Thoradeniya (First semester)
Dr Carly Moulang (Second semester)

Unit guides



  • First semester 2019 (On-campus)
  • Second semester 2019 (Evening)
  • Second semester 2019 (On-campus)


If students are enrolled in course B6002 there are no prerequisites. Students enrolled in all other courses must have passed ACF5950 or ACF5903 or ACC5903


This unit aims to develop students' understanding of the concepts and techniques of management accounting, and skills in the use of management accounting techniques to communicate decision-useful information to management. The unit content includes costing terminology, cost accumulation and recording systems, costing methods for both manufacturing and service-based organisations, how management accounting information informs key product decisions such as pricing and product mix, and the design of budget systems.


The learning goals associated with this unit are to:

  1. apply management accounting principles and techniques to service and manufacturing industry cases
  2. compare, contrast and demonstrate various costing models
  3. design budgets and explain the behavioural aspects of different budgeting styles
  4. examine cost-volume-profit analyses, divisional performance evaluation measures
  5. develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to solve management accounting problems and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACF5955.


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.

See also Unit timetable information