MAA262 - Management Accounting
| Year: | 2027 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), Waterfront (Geelong), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Prerequisite: | MAA103 |
| Corequisite: | Nil |
| Incompatible with: | Nil |
| 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 3 hour on-campus seminar (recordings provided) each week. |
| Scheduled learning activities - online: | 1 x 3 hour online seminar (recordings provided) each week. |
Content
This unit introduces the role of management accounting in organisations, developing your understanding of how cost information and management accounting techniques support business planning, control, and decision-making.
Throughout the unit, you will progress through core management accounting topics including cost behaviour, costing methods (job costing, process costing, variable & absorption costing, and activity-based costing), and cost-volume-profit analysis. You will learn to prepare detailed budgets, apply flexible budgeting techniques, and use responsibility accounting frameworks to support organisational control. The unit also covers relevant costing for decision-making (including capital budgeting), pricing strategies, target costing, and customer profitability analysis.
You will examine emerging issues in management accounting and explore how control systems and performance metrics align with organisational objectives. The unit emphasises the communication of management accounting concepts to relevant stakeholders and the appropriate use of technology to provide business information. Throughout, you will consider the accountant's role in promoting responsible and sustainable decision-making, applying codes of ethics when addressing business issues.
Unit fee information
Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.
Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.
Hurdle requirements
Hurdle requirement: achieve at least 50% of the marks available on the examination (assessment) to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit.