Understanding, production and use of management accounting information, including cost behaviour, budgeting, variances and performance evaluation, relevant costs for decision making, pricing, product costing, treatment of overhead and allocations.
|Paper title||Management Accounting|
|Teaching period||First Semester|
|Domestic Tuition Fees (NZD)||$1,079.88|
|International Tuition Fees (NZD)||$4,786.79|
- BSNS 107, ACCT 222
- Limited to
- Teaching staff
- Paper Structure
- Management Accounting forms one part of a set of three papers. These are designed to be taken concurrently as preparation for a full year of subsequent study.
- Teaching Arrangements
- Lectures, tutorials and directed reading.
- Textbooks are not required for this paper.
- Course outline
- View the course outline for ACCT 422
- Graduate Attributes Emphasised
- Critical thinking, Self motivation.
View more information about Otago's graduate attributes.
- Learning Outcomes
- This paper is proposed as an essential element of the MProfAcct qualification. As
a conversion course to enable students to seek professional accreditation, there is
a need to provide a range of required study topics.
This paper focuses on the nature and use of managerial accounting techniques, including management accounting's contribution to sound business decision-making. As well, the paper provides compulsory prerequisite knowledge for subsequent advanced-level papers.
Related undergraduate coverage of the same topics requires at least two full 18-point papers and two semesters. This combines the topics into a single semester paper, especially designed for the MProfAcct. The volume and intensity of study required will present a significant challenge, appropriate for more mature, postgraduate students.