ACC20009 Advanced Management Accounting

Unit code: ACC20009

Duration: 1 Teaching Period

Contact hours: Recommended 8 hours of study per week

About this unit

This unit aims to help students understand the characteristics and purposes of the main types of cost systems. Students will explore how these systems provide information for costing products and services, measure the performance of managers and business segments, make strategic decisions, and evaluate current developments in Management Accounting.

Content

Topics covered include:

  • Costing: job order costing; overhead and activity-based costing; process costing; costing in the service industries; standard costing; and product costing.
  • Performance measurement: performance measurement in Just-in-Time systems and performance evaluation of business units.

A management information perspective will be taken and students will be encouraged to use computer-based tools for problem-solving.