Advanced Management Accounting | Federation University

BUACC3714 Advanced Management Accounting

The unit follows on from BUACC2613 Management accounting 1. BUACC3714 is a comprehensive unit that addresses the key influences on management accounting systems and the changing role of management accountants. It enables students to develop an understanding of the theoretical and practical aspects of management accounting. 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. The contemporary approaches covered in this unit include and integration of both financial and non-financial measures into a strategic performance measurement system, sustainability and corporate social responsibility. The unit also includes an examination of incremental analysis and capital expenditure decisions. Each topic is introduced by a critical review of key theoretical concepts that are then applied to practical settings.

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

^ 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 Psychology and Social Work 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.

Domestic full fee–paying places

A domestic full fee–paying place is one that isn’t subsidised by the Australian Government. These places are offered to postgraduate students or those who are ineligible for a CSP. Domestic postgraduate tuition fees are course-based annual fees, which means individual unit fees vary according to the degree. To find out more about domestic tuition fees and view the relevant fee schedule visit our fees website.

International full fee–paying places

International tuition fees are course-based annual fees and the unit fee you pay will vary according to the degree you are studying. To find out more about international tuition fees and view the relevant fee schedule visit our fees website.

Course or unit outline