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Monash University

Areas of Study

Cost and management accounting B

  • AFS3750
  • South Africa Second semester 2013 (Day)
  • 6 points, SCA Band 3, 0.125 EFTSL
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This unit builds upon the understanding, knowledge and skills developed in AFS2770 (Cost and management accounting A). The unit covers the theory, background and application of managerial decision making in respect of the following different types of decision making techniques: advanced cost-volume-profit analysis and sensitivity analysis, measuring relevant cost and revenues for decision making, complex activity based costing and management, advanced pricing decisions and profitability analysis, budgeting, advanced standard costing variance calculations, analysis and interpretation, performance management, cost estimation and cost behaviour and scarce resources. -- Course Website

Prerequisites: Students must have passed AFG2020, AFW2020 or AFS2770 before undertaking this unit.



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