Course overview
This course will enable students to analyse how management accounting information plays a critical role in organisational planning, controlling, decision-making and learning and to equip students with the conceptual and practical understanding necessary to apply and interpret management accounting information. Management accounting concepts and processes including cost terms, concepts and behaviour, product costing systems; job and process activity-based costing; the budgeting process; management control; short-term decision-making; pricing and product mix decisions; working capital management; organisational structures; decision-making from a range of information sources including costing, profitability analysis, cost-estimation, product mix, pricing, outsourcing, long-term budgeting, working capital and financial decisions; reporting for management decision-making.
Course learning outcomes
- Evaluate and analyse the roles of management accounting in planning, control and decision-making.
- Critically assess how management accounting techniques can help an organisation in creating a strategic competitive advantage.
- Apply conventional as well as contemporary approaches to product costing, pricing, performance measurement, control and cost management.
- Make decisions based on a range of information sources, and produce financial analyses and reports for decision-making.
- Evaluate types of organisational structures including concepts for responsibility accounting, authority delegation and control.
- Demonstrate UniSA Business Enterprise Skills in the context of the Accounting discipline: i) Teamwork (advanced level); and ii) Oral Communication (advanced level).
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