Key facts
UNE unit code: AFM202
*You are viewing the 2026 version of this unit which may be subject to change in future.
- Trimester 2 - Online
- Yes
- No
- Yes
- 6
Unit information
Modern organisations operate in a world of advancing technology, changing societal values, increasing environmental degradation, and globalisation. Cost-management systems in organisations must anticipate (or at least react to) the challenges these changes create.
To keep pace in this fast-moving area, practitioners need to understand and appreciate the principles of applying cost management practices within organisations. This unit will equip you with that knowledge.
You will explore the principles of cost accumulation and cost allocation. Building on job costing concepts, you’ll learn to use process costing and hybrid systems, including the accumulation and allocation of spoilage-related costs.
You will learn to interpret cost information in constructing budgets and evaluating variations from expectations and learn to reconcile cost measures for managerial decision making with cost measures used to prepare financial accounting reports.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
| Teaching period | Mode/location |
|---|---|
| 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 an understanding of the process by which costs incurred in organisations are accumulated and allocated to cost objects of interest and the principles of cost allocation that rely on identifying and measuring appropriate cost pools and cost drivers;
- formulate responses to when and how to use the primary costing systems of job costing, process costing and hybrid systems (including the accumulation and allocation of costs related to spoilage) and how to use variations of costing systems that facilitate the provision of more timely and decision useful information;
- interpret cost information in the construction of budgets and the evaluation of variations from expectations;
- demonstrate an understanding and be able to apply techniques of accounting that enable the measures of cost for managerial decision making to be reconciled with those of financial accounting report preparation; and
- analyse information in the context of cost accounting as a socially constructed discipline.
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 | 15% | All offerings | Qualitative and quantitative questions. Word length not applicable owing to the numerical nature of the questions. |
| Assignment 2 | Yes | 15% | All offerings | Qualitative and quantitative questions. Word length not applicable owing to the numerical 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. |
| Online Discussion | Yes | 10% | Trimester 2, Online | No. Words: 1000 |
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 Manageral Emphasis, Global Edition
ISBN: 9781292363073
Datar, S., M. and Rajan, M., V., Pearson 17th ed. 2020
Text refers to: All offerings
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