Key facts
UNE unit code: AFM403
*You are viewing the 2026 version of this unit which may be subject to change in future.
- Trimester 2 - On Campus
- Trimester 2 - Online
- Armidale Campus
- Yes
- No
- Yes
- 6
Unit information
Hone your management accounting skills to confidently provide information and analyses of planning and control functions, supporting short-to-medium and long-term decision making and the efficient use of the tangible and intangible resources in contemporary business organisations.
In this practically focused unit, you will build skills to add value to your role or advance your career in management accounting and related areas. Your skills will be useful in small, medium and large organisations in a range of industries including manufacturing, retailing and the service sector.
Through extensive case analysis using problem-based learning, you will explore cost-volume-profit analyses, short, medium and long-term decision making, flow of cost and cost behaviour patterns, alternative costing systems, direct and indirect costs variance analyses and budgeting and performance evaluation.
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 | 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 a professional knowledge of the theory and practice of the management accounting discipline and the ability to recognise, reflect on, and respond appropriately to ethical, social or environmental issues influencing the practice of business;
- demonstrate professional 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;
- use a range of cognitive and communication skills to critically review, analyse, consolidate and synthesise relevant concepts and information drawn from a range of sources in order to demonstrate critical and creative thinking, judgement and analytical skills in solving complex business-related problems in areas such as product and service costing, short-term business decision-making and budgeting and management control; and
- work independently and/or collaboratively to plan and execute tasks to demonstrate professional knowledge and skills in the areas of pricing, inventory management, standard costing and variance analysis, organisational performance evaluation and long-term investment decisions.
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 | Word length is not applicable owing to the statistical nature of the questions. |
| Assignment 2 | Yes | 20% | All offerings | Word length is not applicable due to the statistical nature of the questions. |
| Final Examination - Assurance Task | Yes | 60% | All offerings | There is a supervised exam during the teaching period in which you are enrolled. The exam will be offered online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit. Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass or better in the unit. |
| Tutorial | Yes | Trimester 2, On Campus, Armidale Campus | On-campus students must attend and participate in the discussions in at least 60% of the tutorials. |
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
Excellence in experience, equity and employability
Five Stars,
20 Years in a Row
UNE is the only public uni in Australia awarded 20 straight years of five stars for Overall Experience.
Good Universities Guide 2007-2026
Five Stars for
Social Equity
UNE rates among the top 20% of universities nationally and is #1 in NSW for Social Equity.
Good Universities Guide 2026
Five Stars for
Graduate Employment
UNE rates among the top 20% of universities for Graduate Full-Time Employment and Starting Salary.
Good Universities Guide 2026 (Undergraduate)
Diamond-Rated Digital Learning
UNE’s leadership in digital learning earned the highest ‘Diamond’ rating in a peer review.
ASCILITE TELAS 2025
Studying online
At UNE we know it takes more than just being online to be a great online university. It takes time and experience. We pioneered distance education for working adults back in the 1950s, so we’ve been doing this longer than any other Australian university.
We understand the challenges faced by busy adults studying at home. We know that a vital part of online study is your engagement with the learning community. Communication with your classmates, teaching staff and university support staff will enhance your study experience and ensure that your skills extend beyond the subject matter. UNE’s teaching staff are experts in their field which is why UNE consistently receives five stars from students for teaching quality, support and overall experience.*
*The Good Universities Guide
Stay connected
Join our mailing list for updates and helpful tips to support your study plans. You can unsubscribe at any time.
- •Course updates and important changes as they happen
- •Key dates for intakes, deadlines, and enrolment steps
- •Application guidance, including supporting documentation requirements
- •Next steps and what to expect after you apply or enquire
Ready to stay in the loop?
GET IN TOUCH
Why study with us?
UNE’s flexibility and support made the transition smooth and helped me find a great balance between academic responsibilities and personal growth. It was the perfect place to study education while staying true to my rural roots.
What happens next?
Got a question about a course you'd like to study? Contact our Future Student Team for help.
2026 applications are now open. The application process only takes 20 minutes to complete. Don’t delay, apply now!
Your start date is based on the study period you choose to apply for.
