Management Accounting - ATAX0059
Faculty: Australian School of Business
School: Australian School of Taxation and Business Law
Course Outline: ATAX0059 Course Outline
Campus: ATAX Campus
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Prerequisite: ATAX0010
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
Recommended Prior Knowledge
Course Objectives
- Understand the fundamentals of management accounting
- Have a working knowledge of a variety of management accounting technologies available to address organisational issues
- Appreciate the differences and linkages between management and financial accounting
- Be competent in a variety of product costing systems and appreciate their uses and limitations
- Understand the role of budgets in organisational functioning and be able to prepare a set of operating budgets and a master budget
- Prepare segment performance reports and evaluate segment performance and related issues
- Analyse interdependencies using your understanding of cost allocation and transfer pricing techniques
- Prepare budget reports for assessing cost performance
- Analyse the behavioural effects of budgetary processes, including both functional and dysfunctional effects flowing from the use of accounting controls.
Main Topics
- An overview of management accounting
- Cost concepts, behaviour and analysis
- Product costing systems
- Accounting information and decision making
- The master budget
- Performance management
Course Texts
Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html
Study Levels
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