ACCY 223 Accounting for Sustainable Decision Making and Control Assessment Trimester 1 2026 | Victoria University

ACCY 223 About this course

The content of this course can include: Introduction to management accounting - different costs for different purposes; Product and service costing, including multiple bases and service departments; Sustainable decision making; Activity-based costing - uses, implementation, and activity-based cost management; Management control systems and performance analysis; Standard costing and variance analysis; Transfer pricing and financial performance, Management accounting, ethics, and behavioural issues.

Course learning objectives

Students who pass this course will be able to:

• Explain the role of management accounting in organisations;
• Demonstrate the use of alternative costing techniques;
• Understand the principles and use of standard costing and variance analysis and their behavioural implications; and
• Use management accounting techniques for short term decision making.