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) unit fee
A Commonwealth Supported Place (CSP) is one that is subsidised by the Australian Government, which means students only pay the student contribution amount of the tuition fee. CSPs are only available to eligible domestic students.
The student contribution amount depends on the unit and how much funding the Government provides. Each unit is classified into a band based on its discipline (which may be different to your overall course discipline).
2025 student contribution amount: $2,124
2025 grandfathered student contribution amount (for students who commenced before 1 Jan 2021*): $1,663
* 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.
