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Management Accounting 1

duration Duration: 1 teaching period

unit code Unit Code: ACC20011

contact hours Contact Hours: Recommended 8 hours of study per week

About this unit

This unit aims to introduce students to the role of accounting in the planning and decision-making functions of the management process.


Topics covered include:

  • Basic cost concepts
  • Cost-volume-profit analysis
  • Cost allocation issues
  • Budgeting
  • Profitability analysis
  • The analysis of costs for decision-making.

Throughout the unit students will be encouraged to:

  • Utilise microcomputer-based techniques for solving problems
  • Focus on the relevance of accounting information to management information needs
  • Critically evaluate traditional management accounting theory practice against the contemporary literature on activity-based costing and new technologies.