MACQUARIE UNIVERSITY 
ACCG2000: Cost Analysis and Managerial Decision Making 
Comprehensive Revision Guide and Course Notes 2026 
 
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Cost Analysis and Managerial Decision Making - ACCG2000 (MQ)

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ACADEMIC YEAR 2025 - 2026

University	Macquarie University
Study Level	Undergraduate
Unit Code	ACCG2000
Unit Name	Cost Analysis and Managerial Decision Making
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	119

If you are preparing for Cost Analysis and Managerial Decision Making (ACCG2000) at Macquarie University, this all-in-one guide and practice test set streamlines your revision. It explains core ideas in clear language, highlights key priorities, and includes targeted practice to check your understanding. Use the notes as a quick reference to grasp topics faster and recall them with confidence. Updated for the current syllabus, it supports efficient revision and helps you work towards passing on your first attempt.

This unit is the first of the two units in cost and management accounting that are required for accreditation with CPA Australia, the Chartered Accountants Australia and New Zealand (CAANZ) and the Institute of Public Accountants (IPA). The unit explains how cost information is generated and used in organisations for decision making purposes. There are three main parts to the unit: 1) using costs for decision making; 2) costing techniques (job/process costing and cost allocations); and 3) budget setting and evaluating performance against the budget. By the end of the unit, students are able to distinguish between the various product costing techniques available, solve problems by identifying and selecting appropriate courses of action, and demonstrate an understanding of budgeting techniques and the behavioural issues associated with budgeting practices.

Pre-requisite: 40cp at 1000 level or above including ACCG1000.

UNIT CODE	UNIT NAME
ACCG1000	Accounting for Decision Making
ACCG1001	Accounting and Governance
ACCG2000	Cost Analysis and Managerial Decision Making
ACCG2024	Financial Accounting and Reporting Analysis
ACCG2051	Governance, Business and Corporations Law
ACCG3008	Business and Risk Advisory
ACCG3020	Tax in Practice
ACST1001	Finance Fundamentals
AFIN1002	Corporate Finance and Capital Markets
AFIN2050	Investments
AFIN3029	Derivative Instruments
AFIN3052	Applied Portfolio Management
AFIN3053	Advanced Corporate Finance
ECON1020	Economics and Business Strategy
ECON2003	Microeconomic Analysis and Applications
ECON2004	Macroeconomic Analysis and Applications
ECON2041	Introductory Econometrics
MGMT1002	Managing for Impact
MKTG1001	Marketing and Value Creation
STAT1103	Introduction to Psychological Design and Statistics
STAT1250	Business Statistics and Insights
STAT1371	Statistical Data Analysis

Cost Analysis and Managerial Decision Making - ACCG2000 (MQ)

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