Key facts
UNE unit code: AFM403
*You are viewing the 2027 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
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