UO Management Accounting

Undergraduate | 2026

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Area/Catalogue
ACCT 2004
Course ID icon
Course ID
202882
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
2
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes
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Note:
Course data is interim and subject to change

Course overview

This course will provide students with an overview of how management accounting information plays a critical role in organisational planning, controlling, decision-making and learning, and will equip students with the conceptual and practical understanding necessary to use and interpret management accounting information. This includes: management accounting information that creates value; cost terms, concepts and behaviour; product costing systems; job and process costing; overhead costs; ABC; budgeting; standard costing: material and labour; tactical decision-making; cost decision-making and product-mix; CVP analysis and product mix; working capital; organisational structures; reporting for management decision making.

Course learning outcomes

  • Explain the roles of management accounting in planning, control and decision-making.
  • Explain the principles of and differences between various costing systems used by organisations for control, planning and decision-making and be able to calculate product costs using conventional and contemporary approaches to costing.
  • Identify the information needs of and produce financial analyses and reports for management for a range of decisions such as costing, cost estimation, pricing, profitability analysis, product mix, working capital management and outsourcing.
  • Develop budgets and long-term financial plans.
  • Evaluate types of organisational structures including concepts for responsibility accounting, authority delegation and control.
  • Demonstrate Business Enterprise Skills in the context of the Accounting discipline: i) Teamwork (intermediate level); and ii) Oral Communication (intermediate level).

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A