Courses & Units

Management Accounting BFA312

Hobart, Launceston, Cradle Coast


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.


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

Mrs. Alia Alshamari

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


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 Off-Campus International International Domestic Domestic
Cradle Coast Semester 1 On-Campus International Domestic


International students
Domestic students

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 24/2/2020 23/3/2020 31/5/2020 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 2019.

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.



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.




Mutual Exclusions

You cannot enrol in this unit as well as the following:



Teaching Pattern

1 x 2 hour lecture, 1 x 1 hour tutorial per week. Please check the unit outline for details.


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

TimetableView the lecture timetable | View the full unit timetable



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.

Booktopia textbook links

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