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MAA262 - Management Accounting


2020 unit information

Important Update:

Classes and seminars in Trimester 2, 2020 will be online.

Last updated: 2 June 2020

Enrolment modes:Trimester 1: Burwood (Melbourne), Cloud (online)
Trimester 2: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Cloud (online)
Credit point(s):1
Previously coded as:MAA202
EFTSL value:0.125
Unit Chair:Trimester 1: Vincent Bicudo de Castro
Trimester 2: Vincent Bicudo De Castro


Incompatible with:


Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - campus:

1 x 2 hour class, 1 x 1 hour seminar per week

Scheduled learning activities - cloud:

Online independent and collaborative workshops of nine hours duration over the trimester

Waterfront campus: 1 x 3 hour class and seminar in one block mode


This unit provides solid foundations in core management accounting topics in the areas of costing, budgeting and performance management. Topics include introduction to management accounting in the contemporary business environment; key cost terms and concepts; traditional and modern costing methods; budgeting; standard costing and variance analysis with flexible budget; performance evaluation in divisional organisations and the balanced scorecard.

  These are the Learning Outcomes (ULO) for this Unit
At the completion of this Unit, successful students can:

Deakin Graduate Learning Outcomes

ULO1 Incorporate ethical factors into managerial accounting decisions GLO1: Discipline-specific knowledge and capabilities
ULO2 Apply cost and budget concepts to the organisation’s planning, control and management accounting decisions. GLO1: Discipline-specific knowledge and capabilities
ULO3 Analyse and evaluate performance measures and link to organisational strategy. GLO1: Discipline-specific knowledge and capabilities
GLO5: Problem solving
ULO4 Communicate management accounting concepts and use appropriate technology to provide information to relevant stakeholders. GLO2: Communication


These Unit Learning Outcomes are applicable for all teaching periods throughout the year


Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week 
Assessment 1: (Individual) - Written assignment on a strategic management accounting issue 2000 words 20% Information not yet available
Assessment 2: (Individual) - Written assignment supported by appropriate analysis created using appropriate tools 2000 words 20% Information not yet available
Examination 2-hours 60% Exam Period

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Hurdle requirement

Hurdle requirement achieve at least 50% of the marks available on the examination.

Learning Resource

The texts and reading list for the unit can be found on the University Library via the link below: MAA262 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

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