Related Course/s:

Formerly known as LBC203 Computer Cost Accounting Systems

Effective from 2010, current students refer to unit outline.

This is a prescribed unit of study in the Business Major/s. It may also be undertaken as a unit of study in any other Swinburne degree program, subject to the prerequisite and degree requirements.

Aims & Objectives:

To understand the characteristics and purposes of the main types of cost systems and how they provide information for costing products and services, for measuring the performance of managers and business segments, for making strategic decisions and for evaluating current developments in Management Accounting.

Teaching Methods:

This unit will be taught in a variety of modes including face to face, online, distance and blended modes. Delivery of this unit may be through a mixture of lectures, tutorials, laboratories, seminars and online.

Assessment:

Major assignment 30 - 40%
Final exam 60 - 70% (hurdle requirement: a score of at least 40% on the final exam)

Generic Skills Outcomes:

Content:

Topics covered include job order costing, overhead and activity-based costing, process costing, costing in the service industries, standard costing, product costing and performance measurement in Just-in-Time systems, performance evaluation of business units, transfer pricing and cost of quality programs. A management information perspective will be taken and students will be encouraged to use computer-based tools for problem-solving.

Textbooks:

Recommended Reading:

References: