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    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.

    About this paper

    Paper title Cost and Management Accounting
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Semester 2 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    ACCT 102 and (BSNS 107 or BSNS 115) and 54 further points from Commerce Schedule C
    Schedule C

    Teaching staff

    Dr Hoa Luong

    Paper Structure

    Core topics are:

    1. Relevant costing
    2. Cost - volume - profit analysis
    3. Cost allocation
    4. Budgeting and standard costing
    5. Strategic and behavioural management
    Teaching Arrangements
    This paper is taught through lectures and seminars.

    Datar, S. M., and Rajan, M. (2021). Horngren’s Cost Accounting: A Managerial Emphasis, 17th edition (Global Edition), Essex, England, Pearson Education.

    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


    Semester 2

    Teaching method
    This paper is taught On Campus
    Learning management system


    Stream Days Times Weeks
    M1 Monday 10:00-10:50 29-35, 37-42
    Tuesday 12:00-13:50 29-35, 37-42


    Stream Days Times Weeks
    Attend one stream from
    A1 Friday 09:00-09:50 29-35, 37-42
    A2 Friday 10:00-10:50 29-35, 37-42
    A3 Friday 12:00-12:50 29-35, 37-42
    A4 Friday 13:00-13:50 29-35, 37-42
    A5 Friday 15:00-15:50 29-35, 37-42
    A6 Friday 16:00-16:50 29-35, 37-42
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