This unit provides students with the capacity to manage the finances of an organisation as well as to communicate financial decisions. Students are provided with the capacity to use financial information systems to inform decisions across a business.    


Teaching periods
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date

Learning outcomes

Students who successfully complete this unit will be able to:

  • Apply critical and advanced knowledge and judgements and to take effective, ethical and timely actions regarding the current and future allocation of resources in the context of a complex global business environment
  • Apply advanced knowledge of quantitative skills, evaluate the assumptions, behavioural implications and qualitative factors in decision-making.
  • Critically analyse key problems, list uncertainties and develop strategies from accounting and financial statements
  • Apply decision making processes including interpreting bias, evaluating alternatives, organising information and clearly stating assumptions
  • Work in groups or individually solve problems using accounting information

Teaching methods


Type Hours per week Number of weeks Total (number of hours)
Face to Face Contact (Phasing out)
3.00 12 weeks 36
Unspecified Learning Activities (Phasing out)
Independent Learning
9.50 12 weeks 114

Swinburne Online

Type Hours per week Number of weeks Total (number of hours)
Online Contact (Phasing out)
Online Learning Activities
4.00 12 weeks 48
Unspecified Learning Activities (Phasing out)
Independent Learning
8.50 12 weeks 102


Type Task Weighting ULO's
AssignmentGroup 40 - 50% 1,2,3,4,5 
Final-Semester TestIndividual 30 - 50% 1,2,3,4 
TestIndividual 10 - 20% 1,2,3,4 


  • Accounting Information for Managers and other Stakeholders
  • Private, Non-profit, Statutory authorities
  • Performance Metrics, Economic Indices
  • Management Perspective of Financial Statements
  • Maintaining Capital, Returns to Suppliers of Funds
  • Accounting Systems-Cash vs. Accrual Accounting
  • Cash Flow Management
  • Analysis of Operating Performance
  • Cost Concepts, Relevant Costs for Decisions
  • Cost Objects and Measurement
  • Costs of Products, Services, Divisions
  • Business Performance Reporting – Controllable Costs
  • Short Run Decisions – Opportunity evaluation
  • Strategic Planning and Budgeting Uncertainty
  • Financial Planning – commercialisation of opportunities

Study resources

Reading materials

A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.