BUACC3006 Management accounting
The unit enables students to develop an understanding of the theoretical and practical aspects of management accounting for product costing, decision making and control. This includes an examination of cost concepts, cost classifications and cost behaviour. It covers both the conventional and the contemporary approaches to designing management accounting systems. The conventional approaches include product costing systems, budgeting and the use of standard costs as means for planning and controlling business activity. The contemporary approaches covered in this unit include activity-based costing systems, integration of both financial and non-financial measures into a strategic performance measurement system, sustainability accounting and corporate social responsibility. The unit also examines pricing strategies, and incremental analysis that are to provide relevant accounting information for organizational decision makers. Each topic is introduced by a review of key theoretical concepts and practical applications to critically analyse and solve realworld business problems.
Commonwealth supported place (CSP)
A CSP is subsidised by the Australian Government and students pay a contribution amount. Each unit is classified into a band, depending on the study area of the unit (this discipline may be different from the study area of your course).
2025 contribution amount* $2,124
2025 grandfathered contribution amount* $1,663
Grandfathered contribution amount - if you are a continuing student, who commenced your course before 1 January 2021, you will continue paying the same amount as you would have, had legislative reforms not been implemented, for any units that would otherwise have an increased student contribution amount.
* For Clinical Psychology & Professional Pathways bands the unit fee amount is determined by accredited courses. Students in Postgraduate Clinical Psychology, Professional Pathway Psychology or Professional Pathway Social Work accredited courses should refer to the information below.
