Key facts
UNE unit code: AFM112
*You are viewing the 2025 version of this unit which may be subject to change in future.
- Trimester 2 - On Campus
- Trimester 2 - Online
- Trimester 3 - Online
- Armidale Campus
- UNE Sydney Campus
- Yes
- No
- Yes
- 6
Unit information
Management accounting plays a crucial role in contemporary business organisations, providing information for planning and control decisions.
Introducing fundamental terminologies and concepts, this unit will allow you to build a strong foundation in management accounting that will be an asset in any business career.
You will explore problem-based learning in management accounting areas including Cost-Volume-Profit (CVP) analyses, job costing and Activity Based Costing (ABC) systems. You will explore variance analysis, budgeting and performance evaluation techniques, and short-to-medium and long-term decision making under varying business scenarios.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
| Teaching period | Mode/location |
|---|---|
| Trimester 2 | On Campus, Armidale Campus |
| Trimester 2 | On Campus, UNE Sydney Campus |
| Trimester 2 | Online |
| Trimester 3 | Online |
*Offering is subject to availability
Intensive schools
There are no intensive schools required for this unit.
Enrolment rules
Notes
Please refer to the student handbook for current details on this unit.
Unit coordinator(s)
Learning outcomes
Upon completion of this unit, students will be able to:
- demonstrate knowledge of the theory and practice of the management accounting discipline with some depth and the ability to recognise, reflect on, and respond appropriately to ethical, social or environmental issues influencing the practice of business, at a fundamental level;
- demonstrate knowledge and skills in management decision-making and apply this to business-related problems in areas such as the nature, behaviour and flow of cost and CVP analysis, at a fundamental level;
- use a range of cognitive and communication skills to identify, evaluate and synthesise relevant information in order to demonstrate judgement and analytical skills in solving business-related problems in areas such as product and service costing, short-term business decision-making and budgeting and management control, at a fundamental level; and
- work independently and/or collaboratively to plan and execute tasks to demonstrate knowledge and skills in the areas of pricing, inventory management, standard costing and variance analysis, organisational performance evaluation and long-term investment decisions, at a fundamental level.
Assessment information
Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
| Title | Must Complete | Weight | Offerings | Assessment Notes |
|---|---|---|---|---|
| Assignment 1 | Yes | 20% | All offerings | Practical/calculation focused task and short answer questions. Word length is not applicable due to the statistical nature of the questions. |
| Assignment 2 | Yes | 20% | All offerings | Practical/calculation focused task and short answer questions. Word length is not applicable owing to the statistical nature of the questions. |
| Tutorial | Yes | Trimester 2, On Campus | On-campus students must attend and participate in the discussions in at least 70% of the tutorials. | |
| Final Examination | Yes | 60% | All offerings | Students must obtain at least 45% in the final exam and 50% overall in the unit to receive a pass (or better) in the unit. |
Learning resources
Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.
Horngren's Cost Accounting: A Managerial Emphasis
ISBN: 9781488612640
Horngren, C. and others, Pearson 3rd ed. 2018
Text refers to: All offerings
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