Courses & Units

Management Accounting BFA312

Hobart, Launceston, Cradle Coast

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

Unit name Management Accounting
Unit code BFA312
Credit points 12.5
Faculty/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting and Corporate Governance
Coordinator

Mrs. Alia Alshamari

Level Advanced
Available as student elective? Yes
Breadth Unit? No

Availability

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

Key

On-campus
Off-Campus
International students
Domestic students
Note

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 24/2/2020 23/3/2020 13/4/2020 31/5/2020
Accelerated Study Period 3 14/9/2020 2/10/2020 28/10/2020 12/12/2020

* 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 2020 are indicative and subject to change. Finalised census dates for 2020 will be available from the 1st October 2020.

About Census Dates

Learning Outcomes

  • LO1: Identify management accounting techniques to analyse data sets and produce information for management decision making.
  • LO2: Analyse qualitative data to explain cost behaviour and explain how management accounting systems address business problems.
  • LO3: Communicate in writing and/or orally, in a professional manner, strategies required to enhance stakeholder value.
  • LO4: Explain the impact of theories of behavioural accounting on the design of performance measurement systems.

Fees

Domestic

Band CSP Student Contribution Full Fee Paying (domestic) Field of Education
3 2020: $1,394.00 2020: $2,354.00 091901

Fees for next year will be published in October. The fees above only apply for the year shown.

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

Requisites

Prerequisites

BFA103 AND BEA140

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.

Assessment

Test (10%), Tutorial participation (15%), Case study (15%), Final exam (60%).

TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

Mowen, MM, Hansen, DR, Heitger, DL, Sands, JS, Winata, L, and Su, S 2016, Managerial Accounting, Asia-Pacific Edition, Cengage Learning Australia Pty Limited, South Melbourne, Victoria.

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