Managerial Accounting
Duration
One Semester or equivalent
Contact hours
- 36 hours Face to Face + Blended + Swinburne Online
On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.
2023 teaching periods
Hawthorn Higher Ed. Semester 2 |
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Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Corequisites
and
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Aims and objectives
This unit aims to equip students with enhanced knowledge and in-depth understanding of management accounting concepts and technique application in the context of contemporary operational environment. It is designed to provide students with the skills and expertise to contribute to the strategic decision-making and management of organisations through exposure to apply management accounting analysis to practical accounting problems and case studies
Unit Learning Outcomes ULO)
Students who successfully complete this unit will be able to:
2. Critically evaluate and apply appropriate cost allocation methods and cost management analysis
3. Critically analyse management accounting information to plan and control efficient use of company resources
4. Apply appropriate management accounting techniques to solve cases on a range of complex business situations, as an effective team member
Unit information in detail
- Teaching methods, assessment and content.
Teaching methods
Type | Hours per week | Number of Weeks | Total |
Face to Face Contact Class | 2 | 12 | 24 |
Online, Directed Online Learning and Independent Learning | 1 | 12 | 12 |
Unspecified Learning Activities Independent Learning | 9.5 | 12 | 114 |
TOTAL | 150 hours |
Swinburne Online
Type | Hours per week | Number of Weeks | Total |
Online Directed Online Learning and Independent Learning | 12.5 | 12 | 150 |
TOTAL | 150 hours |
Assessment
Types | Individual/Group Role | Weighting | Unit Learning Outcomes (ULOs) |
Case Analysis | Group | 20-30% | 1,2,3,4 |
Assignment | Individual | 25-35% | 1,2,3 |
Examination | Individual | 35-55% | 1,2,3 |
Content
• Cost Volume Profit Analysis
• Overhead Cost Allocation and Activity Based Costing
• Performance Measurement and Balanced Scorecard
• Relevant Costing & Tactical Decision Analysis
• Budgeting
• Flexible Budgets, Standard Costing & Variance analysis
• Contemporary Issues
Study resources
- Reading materials.
Reading materials
Students are advised to check the unit outline in the relevant teaching period for appropriate textbooks and further reading.