UNIVERSITY OF SOUTHERN QUEENSLAND 
ACC3206 - Management Accounting B 
Comprehensive Revision Guide and Course Notes 2024 
 
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University of Southern Queensland

University of Southern Queensland - ACC3206: Management Accounting B

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ACADEMIC YEAR 2023 - 2024

University	UniSQ
Study Level	Undergraduate
Course Code	ACC3206
Course Name	Mngt Accounting B
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	139

Be fully prepared for ACC3206: Management Accounting B at the University of Southern Queensland! This all-in-one guide offers clear explanations of course material, along with practice tests to solidify your understanding. Even students with a basic grasp of accounting can benefit from this resource, which helps strengthen recall and identify areas needing improvement. With this effective study tool, you'll be well-prepared to excel on the final exam, all on your first try.

This course, Management Accounting B (ACC3206) - is designed to provide you with the general knowledge that covers the components of the advanced strategic and environmental management accounting tools and techniques of value chain analysis and associated strategic techniques needed for business sustainability. It focuses on providing you with an introductory, developing, and advanced levels for their competencies, skills, and knowledge in the practical application and interpretation of management accounting techniques. You may use this opportunity to develop an understanding of how these modern tools support the evaluation of business practice, capacity identification, planning, control, and decision making in the performance of an organisation.

Main topics to be covered:

The role of Porter’s generic strategies and Porter’s 5 Forces in organisational responsibility centres’ performance evaluation through value chain analysis
Analysis of traditional and strategic costing information for business planning and control and evaluation (including discounted cash flow; outsourcing; pricing & product mix)
Analysis for sustainable capital investment decision making, and problem solving
Management accounting performance evaluation of an organisation’s value chain members using financial & non-financial KPIs, Sustainability Balanced Scorecard and benchmarking techniques
TQM quality control reporting & environmental quality cost reporting using business reporting techniques, and reflections on ethics in CSR/EMA

COURSE CODE	COURSE NAME
ACC1202	Accounting Systems and Processes
ACC2201	Financial Reporting and Analysis A
ACC2205	Management Accounting A
ACC3201	Financial Reporting and Analysis B
ACC3206	Management Accounting B
ECO1201	Fundamental Economics
ECO2000	The Macro-economy and Business
FIN1100	Commercialisation
FIN1101	Corporate Finance
FIN1103	Financial Markets and Fintech
FIN2113	Investment Securities
FIN2302	Financial Economics
FIN3100	Portfolio Management
LAW1111	Australian Legal System
LAW1501	Business Law and Ethics
LAW3130	Revenue Law and Practice A
LAW3500	Taxation Law A
MGT1101	Human Capabilities for Business
MKT1001	Marketing Fundamentals
STA1004	Fundamental Statistics for Accountants
STA2302	Statistical Inference

University of Southern Queensland - ACC3206: Management Accounting B

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