Overview
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Learning activities
Learning outcomes
Explain and discuss the role that management accounting information plays in organisations
Analyse cost behaviour under different assumptions
Apply conventional and contemporary cost management techniques used in manufacturing and service industries
Compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
Evaluate how the design of management accounting and control systems affect organisational behaviour
Work effectively as a team member to achieve a shared objective
Assessments
Additional information
The topics include the role of accountants in internal decision-making; tools used to design and develop costing systems; tools used by accountants to provide information for performance evaluation and control. Ethical issues related to management accounting profession and practices are embedded throughout the unit.