Understanding cost and management accounting information, with an emphasis placed upon issues of planning and control of organisation, including budgeting and performance evaluation, relevant costs for decision making and pricing.
|Paper title||Cost and Management Accounting|
|Points||18 points 18 points|
|Teaching period(s)||First Semester, Second Semester|
|Domestic Tuition Fees (NZD)||$846.30|
|International Tuition Fees (NZD)||$4,073.10|
- ACCT 102 and (BSNS 107 or BSNS 115) (each passed with a grade of at least C+) and 54 further points from Commerce Schedule C.
- Schedule C
- More information link
- For further information, please email firstname.lastname@example.org.
- Teaching staff
- Paper Structure
- Core topics are:
- Relevant costing
- Cost allocation
- Budgeting and standard costing
- Cost - volume - profit analysis
- Strategic and behavioural management
- Teaching Arrangements
- This paper is taught through lectures and seminars.
- Horngren's Cost Accounting. A Managerial Emphasis. Global 16th edition (2018). Authors:
Datar, S.K. and Rajan, M.V. Publisher: Pearson.
Three options: Hard copy only, e-text or value pack (Hard copy plus e-text and My Accounting Lab).
- Course outline
- View the course outline for ACCT 222
- Graduate Attributes Emphasised
- Communication, Critical thinking, Self-motivation, Scholarship.
View more information about Otago's graduate attributes.
- Learning Outcomes
- An understanding of and ability to calculate and apply the costing techniques
- Understanding of the interrelationship of these costing techniques with other business functions (e.g. marketing, human resource management, strategy) and their role in real organisations
- Problem-framing and analytical skills, information seeking and retrieval skills, problem-solving skills
- Critically evaluate a previously unseen organisational situation for its cost and management accounting issues
- Formulate clear ideas about the problems and issues involved and about any likely further information and knowledge that might be required to deal with the issues identified
- Gather the necessary information and knowledge and re-formulate an understanding of the issues
- Apply any necessary analysis and understanding to formulate alternatives to resolve the identified issues while being aware of the strengths and weaknesses of various alternative courses of action and to recommend a set of actions to resolve the issues
- More independence and self-direction in your approaches to learning