Courses & Units

Management Accounting BFA312

Cradle Coast, Launceston, Hobart


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 and qualitative 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.


Unit name Management Accounting
Unit code BFA312
Credit points 12.5
College/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting and Corporate Governance
Coordinator Mrs Alia Alshamari
Available as student elective? Yes
Level Advanced


Location Study period Attendance options Available to
Cradle Coast Semester 1 On-Campus International Domestic
Launceston Accelerated Study Period 3 On-Campus Off-Campus International International Domestic Domestic
Hobart Semester 1 On-Campus Off-Campus International International Domestic Domestic


International students
Domestic students

Please check that your computer meets the minimum System Requirements if you are attending via Distance/Off-Campus.

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.

Key Dates

Study Period Start date Census date WW date End date
Semester 1 21/2/2022 22/3/2022 11/4/2022 29/5/2022
Accelerated Study Period 3 12/9/2022 5/10/2022 27/10/2022 11/12/2022

* 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).

Unit census dates currently displaying for 2022 are indicative and subject to change. Finalised census dates for 2022 will be available from the 1st October 2021.

About Census Dates

Learning Outcomes

  • Explain and apply management accounting techniques for business planning and control.
  • Identify and analyse behavioural accounting, ethics, social responsibility, and sustainability issues applicable to management accounting and decision making.
  • Use professional written communication to report decisions and recommendations from management accounting information to enhance stakeholder value.
Field of Education Commencing Student Contribution 1 Grandfathered Student Contribution 1 Approved Pathway Course Student Contribution 2 Domestic Full Fee
091901 $1,828.00 $1,432.00 not applicable

1 Please refer here more information on student contribution amounts.
2 Information on eligibility and Approved Pathway courses can be found here
If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.

Please note: international students should refer to this page to get an indicative course cost.





Teaching Pattern

1 x 2 hour lecture, 1 x 1 hour tutorial per week.

AssessmentTest 1 (5%)|Test 2 (10%)|Exam (60%)|Case Study (25%)
TimetableView the lecture timetable | View the full unit timetable



You will need the following text:

Mowen, MM, Hansen, DR, Heitger, DL, Sands, JS, Winata, L, and Su, S 2019, Managerial Accounting, Asia-Pacific Edition, 2nd edition, Cengage Learning Australia Pty Limited, South Melbourne, Victoria.


Mowen et al provides all the information you need; it should not be necessary to refer to other texts.  If you are having difficulty with Mowen et al, please consult your lecturer. If you wish to study beyond the confines of the text, refer to the references at the end of each chapter.

LinksBooktopia textbook finder

The University reserves the right to amend or remove courses and unit availabilities, as appropriate.