You are viewing this page as a domestic student.
Change to International

You are a domestic student if you are an Australian citizen, a New Zealand citizen or the holder of an Australian permanent visa.

You are an international student whether you are within or outside Australia and you do not meet the domestic student criteria.

Coronavirus (COVID-19): advice and support for the Bond community. Read more

ACCT12-200: Cost Management Systems

Description

Accounting information can be an invaluable tool for supporting the planning and control functions of management. This introductory subject explores a range of management accounting techniques, including costing systems, pricing systems, activity-based costing, budgeting, variance analysis and contemporary approaches to measuring performance.  Students learn to incorporate behavioural responses to accounting information and the need to consider financial and non-financial information (including ethical considerations) in planning and control decisions.

Subject details

TypeUndergraduate
CodeACCT12-200
EFTSL0.125
FacultyBond Business School
Semesters offered
  • May 2020 [Standard Offering]
  • September 2020 [Standard Offering]
  • January 2021 [Standard Offering]
  • May 2021 [Standard Offering]
  • September 2021 [Standard Offering]
  • January 2022 [Standard Offering]
  • May 2022 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2020: $4,340
  • Commencing in 2021: $4,390

Learning outcomes

1. Apply traditional and contemporary costing, pricing and accounting methods to a variety of management decision-making scenarios, including the determination of costs of products or services using activity-based costing, and non-routine operating decisions.
2. Formulate solutions, supported by appropriate analytical and quantitative techniques, to simple accounting problems.
3. Prepare a master budget and supporting schedules and explain behavioural issues of the budgeting process.
4. Apply standard cost concepts to prepare flexible budgets and calculate and interpret variances.
5. Demonstrate the ability to resolve a scenario of ethical conflict by applying the standards, ethics, and professional values of the accounting profession.
6. Work cooperatively and contribute as a productive team member to the creation of a master budget and business report.

Enrolment requirements

Requisites: ?

Nil

Restrictions: ?

Nil

Subject outlines

Subject dates

Standard Offering
Enrolment opens14/07/2019
Semester start09/09/2019
Subject start09/09/2019
Cancellation 1?23/09/2019
Cancellation 2?30/09/2019
Last enrolment22/09/2019
Withdraw – Financial?05/10/2019
Withdraw – Academic?26/10/2019
Teaching census?04/10/2019
Standard Offering
Enrolment opens10/11/2019
Semester start13/01/2020
Subject start13/01/2020
Cancellation 1?27/01/2020
Cancellation 2?03/02/2020
Last enrolment26/01/2020
Withdraw – Financial?08/02/2020
Withdraw – Academic?29/02/2020
Teaching census?07/02/2020
Standard Offering
Enrolment opens15/03/2020
Semester start25/05/2020
Subject start25/05/2020
Cancellation 1?08/06/2020
Cancellation 2?15/06/2020
Last enrolment07/06/2020
Withdraw – Financial?20/06/2020
Withdraw – Academic?11/07/2020
Teaching census?19/06/2020
Standard Offering
Enrolment opens02/08/2020
Semester start14/09/2020
Subject start14/09/2020
Cancellation 1?28/09/2020
Cancellation 2?05/10/2020
Last enrolment27/09/2020
Withdraw – Financial?10/10/2020
Withdraw – Academic?31/10/2020
Teaching census?09/10/2020