Hobart, Launceston
Introduction
Management accounting is an essential unit for students studying the Accounting major in the Bachelor of Business. Students will apply techniques to support management decision-making in respect of product costing, variance analysis, inventory management, budgeting and forecasting. The unit emphasises the application of quantitative techniques to analyse cost behaviour. Students will evaluate the performance of products and business segments by applying the processes and techniques of management accounting that focus on the effective and efficient use of organisational resources. Students will also be introduced to theories of human behaviour and the impact on the design of performance measurement systems.
Summary 2021
Unit name | Management Accounting |
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Unit code | BFA312 |
Credit points | 12.5 |
Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
Discipline | Accounting and Accountability |
Coordinator | |
Level | Advanced |
Available as student elective? | Yes |
Breadth Unit? | No |
Availability
Note
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Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
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TNE Program units special approval requirements.
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see withdrawal dates explained for more information).
Learning Outcomes
ILO1 | Explain and apply management accounting techniques for business planning and control. |
ILO2 | Identify and analyse behavioural accounting, ethics, social responsibility, and sustainability issues applicable to management accounting and decision making. |
ILO3 | Use professional written communication to report decisions and recommendations from management accounting information to enhance stakeholder value. |
Fees
Requisites
Prerequisites
BFA103
Mutual Exclusions
You cannot enrol in this unit as well as the following:
BFA261
Teaching
Teaching Pattern | 1 x 2 hour lecture, 1 x 1 hour tutorial per week. Please check the unit outline for details. |
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Assessment | Test (10%), Tutorial participation (15%), Case study (15%), Final exam (60%). |
Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
Required | None |
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The University reserves the right to amend or remove courses and unit availabilities, as appropriate.