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CO5103 - Management Accounting

Credit points: 3
Year: 2020
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

This foundation subject in management accounting focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision making.

Learning Outcomes

  • Describe cost behaviour under different assumptions and compare cost systems designed to provide relevant and timely information to managers for resource management and allocation decisions;
  • Apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making;
  • Apply conventional and contemporary cost management techniques used in manufacturing and service industries;
  • Explain the benefits and limitations of contemporary cost management techniques;
  • Apply standard costing and budgeting techniques that enable managers to measure and control performance.

Subject Assessment

  • end of semester exam (65%)
  • quizzes or tests (20%)
  • essays (15%).

Special Assessment Requirements

Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

Prerequisites: CO5117

Availabilities

Townsville, Internal, Study Period 2
Census Date 27-Aug-2020
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

External, Study Period 2
Census Date 27-Aug-2020
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 0 hours
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 52
Census Date 06-Aug-2020
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 21
Census Date 09-Apr-2020
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 22
Census Date 06-Aug-2020
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 23
Census Date 03-Dec-2020
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.