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.