 
SWINBURNE UNIVERSITY OF TECHNOLOGY 
ACC20021: Management Accounting and Business Intelligence 
Comprehensive Revision Guide and Course Notes 2026 
 
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ACC20021: Management Accounting and Business Intelligence

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ACADEMIC YEAR 2025 - 2026

University	Swinburne University of Technology
Unit Code	ACC20021
Unit Name	Management Accounting & Business Intelligence
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	120

This study aid for ACC20021: Management Accounting and Business Intelligence at Swinburne University of Technology gives a clear, concise summary of the unit’s core ideas and the essentials you need to understand and apply them. Key concepts and principles are explained step by step, not just listed, so you can see how they work in practice. Use it as a quick reference in revision or to build understanding topic by topic.

This unit aims to equip you with enhanced knowledge of management accounting processes and techniques, including digital technologies, to improve the effective and efficient use of organisational resources. You will learn technical and analytical skills required to analyse relevant information that supports managerial decisions in enhancing both customer and shareholder values.

✔ Students who successfully complete this unit will be able to:

Analysing the relationship between cost, volume and profit, and its implications for managerial decision making
Develop and evaluate costing systems including job and process costing, and apply cost allocation methods such as Activity Based Costing (ABC)
Prepare budgets and analyse variances between planned and actuals.
Apply management accounting processes, tools and techniques to solve business problems.
Apply business intelligence, digital tools, and technologies to analyse data and support informed management accounting decisions.
Evaluate organisational performance using strategic analysis tools, interpret key financial ratios, and apply risk management frameworks to enhance decision-making.

✔ Main topics covered:

Business and corporate strategies
Cost behaviour, drivers and estimation
Introduction to product and service costing
Overhead costs and activity based costing
Tactical decision making and pricing methods
Job and process costing
Cost volume profit analysis
Budgeting and variance analysis
Standard costing and flexible budgets
Information systems, business intelligence and data analytics
Risk management and dealing with uncertainty in decision-making
Organisational performance and key financial ratios
Working capital management

UNIT CODE	UNIT NAME
ACC10007	Financial Information for Decision Making
ACC10008	Financial Information Systems
ACC20007	Management Accounting for Planning and Control
ACC20013	Company Accounting
ACC20021	Management Accounting and Business Intelligence
ACC30005	Taxation
ECO10005	Economics for Business Decision Making
ECO20003	Managerial Economics and Strategy
ECO20004	Macroeconomic Policy
FIN10002	Financial Statistics
FIN20014	Financial Management
LAW20019	Law of Commerce
MGT10001	Introduction to Management
MGT10009	Contemporary Management Principles
MKT10008	Marketing Principles and Practices
MKT10009	Marketing and the Consumer Experience
STA10003	Foundations of Statistics

ACC20021: Management Accounting and Business Intelligence

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