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.
For further information regarding the course please refer to the Course Outline found at the following link (PDF, 176kB).
A CSP is subsidised by the Australian Government and students pay a contribution amount. Each unit is classified into a student contribution band, depending on the study area of the unit (this discipline may be different from the study area of your course).
2024 contribution amount* -
$2,040
2024 contribution amount - continuing student who commenced before 1 Jan 2021* -
$1,597
* for Clinical Psychology (Clin Psych) & Professional Pathways (Prof Path) bands the contribution amount is determined by accredited course. Students in Postgraduate Clinical Psychology, Professional Pathway Psychology or Professional Pathway Social Work accredited courses should visit our CSP page for further information.
Note: The Job-ready Graduates Package introduced new funding clusters and contribution amounts from the 2021 academic year. If you are a continuing student who commenced before 1 January 2021 studying units in disciplines with increased contribution amounts, you will continue paying the same amount (indexed each year) as you would have. For further information visit the Australia Government's Study Assist website.
These places are offered for postgraduate studies or to CSP ineligible students and tuition fees are not subsidised by the Australian Government. Domestic postgraduate 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 domestic tuition fees and view the relevant fee schedule visit our fees website.
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.
It is important to check unit delivery details including location and census date, prior to making decisions about enrolment. Detailed semester and census date information can be found on the Important Dates page.