Learning Guide 2013 Lbc202
Higher Education, Lilydale
Learning Guide
LBC202 Management
Accounting
Semester 1, 2013
Unit Convenor : Associate Professor Jean Raar
Page 2 of 86
© Swinburne University of Technology, 2006, 2007, 2008, 2009, 2010 , 2011, 2012, 2013.
Published by: Learning and Teaching Services, Swinburne University of Technology
Melba Avenue, Lilydale, 3140
Subject Code and Subject Title
LBC202 Management Accounting I
The Subject team responsible for planning and production of this Subject is:
Associate Professor Jean Raar
Acknowledgements as required
This Learning Guide follows the approach taken in the recommended text:
Horngren, C. T., Datar, S. M., Foster, G., Rajan, M. V., Ittner, C., Wynder, M., Macquire, W. and Tan, R. (2011).
Cost Accounting: a managerial emphasis. 1st Australian Edition, Pearson, Frenchs Forest, NSW.
There is a Student Guide to accompany “Cost Accounting: a managerial emphasis” –( the above prescribed test) prepared by Jenny Waters. The publisher has shrink-wrapped the relevant chapters from this Student Guide - to assist students.
(Note this is also the prescribed text for LBC 207).
Page 2 of 86
Swinburne at Lilydale
LBC 202 Management Accounting 1
Table of Contents
MODULE 1: Costing for Products/ Services
Module Introduction
Module Objectives
TOPICS
TOPIC 1.1: Introduction to Management Accounting
4
5
8
TOPIC 1.2: Product/Inventory Costing
12
TOPIC 1.3: Cost-Volume- Profit analysis and decision
18
MODULE 2: Cost estimation & allocation
Module Introduction
Module Objectives
TOPICS
25
25
TOPIC 2.1: Cost Behaviour and Estimation
28
TOPIC 2.2: Relevant costing and Decision-making
TOPIC 2.3: Overhead Costs and Allocation for support department costs 31
38
MODULE 3:
Activity-Based Costing & Customer Profitability
Module Introduction
Module Objectives
TOPICS
45
45
TOPIC 3.1: Activity Based Costing and Management
57
TOPIC 3.2: Pricing and Customer
Learning Guide
LBC202 Management
Accounting
Semester 1, 2013
Unit Convenor : Associate Professor Jean Raar
Page 2 of 86
© Swinburne University of Technology, 2006, 2007, 2008, 2009, 2010 , 2011, 2012, 2013.
Published by: Learning and Teaching Services, Swinburne University of Technology
Melba Avenue, Lilydale, 3140
Subject Code and Subject Title
LBC202 Management Accounting I
The Subject team responsible for planning and production of this Subject is:
Associate Professor Jean Raar
Acknowledgements as required
This Learning Guide follows the approach taken in the recommended text:
Horngren, C. T., Datar, S. M., Foster, G., Rajan, M. V., Ittner, C., Wynder, M., Macquire, W. and Tan, R. (2011).
Cost Accounting: a managerial emphasis. 1st Australian Edition, Pearson, Frenchs Forest, NSW.
There is a Student Guide to accompany “Cost Accounting: a managerial emphasis” –( the above prescribed test) prepared by Jenny Waters. The publisher has shrink-wrapped the relevant chapters from this Student Guide - to assist students.
(Note this is also the prescribed text for LBC 207).
Page 2 of 86
Swinburne at Lilydale
LBC 202 Management Accounting 1
Table of Contents
MODULE 1: Costing for Products/ Services
Module Introduction
Module Objectives
TOPICS
TOPIC 1.1: Introduction to Management Accounting
4
5
8
TOPIC 1.2: Product/Inventory Costing
12
TOPIC 1.3: Cost-Volume- Profit analysis and decision
18
MODULE 2: Cost estimation & allocation
Module Introduction
Module Objectives
TOPICS
25
25
TOPIC 2.1: Cost Behaviour and Estimation
28
TOPIC 2.2: Relevant costing and Decision-making
TOPIC 2.3: Overhead Costs and Allocation for support department costs 31
38
MODULE 3:
Activity-Based Costing & Customer Profitability
Module Introduction
Module Objectives
TOPICS
45
45
TOPIC 3.1: Activity Based Costing and Management
57
TOPIC 3.2: Pricing and Customer
References: International Federation of Accountants: International Guidance Document – Environmental Management Accounting (August, 2005).