AC G 24 (2008)

MANAGEMENT ACCOUNTING

UNIT INFORMATION

JOHN MANIFOLD
CONTENTS
WELCOME
UNIT OVERVIEW
LEARNING RESOURCES
INFORMATION ABOUT ASSESSMENT
SUBMISSION AND RETURN OF ASSIGNMENTS
EXTENSIONS TO ASSIGNMENT DUE DATES
ONLINE AT UNISA
INFORMATION ABOUT POLICIES AND PROCEDURES
CAMPUS CENTRAL, CENTRE FOR REGIONAL ENGAGEMENT (WHYALLA)
OTHER SERVICES FOR STUDENTS
ASSIGNMENT FEEDBACK FORM
STUDY SCHEDULE

WELCOME
Welcome to your studies in Introduction to Management Accounting. I trust you will not find
the unit too daunting and that by the end of the study period you will have found it
interesting, enjoyable and useful!
Several audiences should find this unit interesting and valuable. First, obviously, are students
who expect to become management accountants. Traditionally, professional accounting firms
were the glamour field for accounting students. However, the challenging new environment
for manufacturing, service, not-for-profit and government organisations has created exciting
opportunities for accounting graduates in management accounting. Management accountants
now find themselves as part of the management team, participating in formulating and
implementing strategy, translating an organisation’s strategies into operational and
managerial measures. Rather than just being caretakers of data and producers of historical
reports. Management accountants can play a key role in improving an organisation’s
performance towards achieving its strategic objectives.
Many students who study this unit, however, may not expect to become management
accountants. Nevertheless, their time spent studying this unit will be fruitful. In order for
management accountants to perform their role, they require accurate, reliable and relevant
information at their fingertips. This cannot occur without well-designed management
information systems, which management accountants possess the necessary expertise to
design. Within an organisation, it is the information systems staff that are responsible for
designing and maintaining the management information systems. Hence, when designing
such systems, it is important for students who intend to become management information
system specialists, to have an appreciation of what information management accountants
require.
Engineers also benefit from this unit as many of their newly developed product and process
designs are evaluated by management accounting information. Hence, it is vital that they

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understand how such systems are developed and used to evaluate any engineering project,
including whether such systems are helping or hindering an organisation’s pursuit of
technological excellence and innovation. Secondly, because of their managerial and
analytical skills, many engineering students eventually find themselves in management
positions. This unit is extremely useful for managers, as discussed below.
Finally, this unit will be of use to students who intend to become, or who already are,
managers. Competitive challenges today require that management accounting systems have a
customer focus that provides valuable information to company managers rather than simply
serving the needs of the accounting staff. Managers should learn that management accounting
systems can provide timely, accurate, and relevant information to aid them in their decision-
making. After completing this unit, managers should feel empowered to force the redesign of
any system that does not meet these criteria.
All the best in your studies!

John Manifold
Unit Coordinator

Location: City West Campus

Email: John.Manifold@unisa.edu.au
Telephone: (08) 8207 2847
Fax: (08) 8302 0992
Unit Coordinator home page:
http://www.unisanet.unisa.edu.au/Staff/homepage.asp?Name=John.Manifold
Information regarding this unit is available through my myUniSA:
http://www.unisa.edu.au/myUniSA

School contact details

University of South Australia
School of Commerce
City West Campus
GPO Box 2471
Adelaide SA 5001
Telephone: (08) 8302 7231
Email: cmr_oua@unisa.edu.au
Fax: (08) 8302 0992

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UNIT OVERVIEW
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Value of unit: 8 of a full-time load

Offered in study periods 3, 2008

Unit statement
This unit will help you to gain an overview of the critical role of management accounting in
organisational planning, controlling, decision-making and learning. This unit is designed for
students from all disciplines who are interested in management accounting information as
users or preparers. Topics include: Cost terminology - concepts and behaviour; Costing
systems general principles, indirect costs and activity based systems; Strategic planning and
budgeting; Organisational control - financial tools and Decision Making - costs, benefits, and
one-off decisions.
The OUA website is www.open.edu.au

Learning objectives
On completion of this unit, students should be able to:
• appreciate how management accounting information can assist management in planning,
monitoring performance of, controlling and making decisions in, their area of
responsibility
• understand and apply the traditional (that is, volume-based) and contemporary (that is,
ABC) approaches to product costing in a job costing environment
• understand the purpose of an organisation’s performance measurement system, its link to
the organisation’s strategic planning process, and be able to apply traditional approaches
to performance measurement
• identify the information needs and produce financial analyses for a range of decisions—
break-even, product-mix, pricing, outsourcing, special orders.
Students will also:
• develop excellent business communication skills
• develop excellent problem-solving skills.

Prerequisites/Assumed knowledge
Before undertaking this unit, students are expected to have successfully completed the
following unit(s) (or equivalent).
ACG 11 - Accounting Decisions and Accountability.

Teaching and learning arrangements

This unit is taught through external mode with online support

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Special requirements
None

Supervised assessment/exam
This unit involves a supervised exam. Please be sure to read the section entitled ‘Exams’
under ‘Information about policies and procedures’ later in this Unit information.
Alternatively, you can also access information about exam processes online at
http://www.unisa.edu.au/oua/.

Study schedule
A table outlining the unit structure and study schedule is printed at the back of this guide.
Please refer to it for important information regarding due dates for assignments.

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LEARNING RESOURCES
Materials dispatched for this unit
Unit information
Study guide
Solutions booklet

Online learning resources

Unit home page
http://www.unisanet.unisa.edu.au/courses/course.asp?Course=ACG24

Resources specific to this unit

• Unit Information SP3 08

• Discussion Forum

• Online learning resources

• Writing reports (read for Assignment 1)

• Analysing a case study in business courses

• AssignIT

For this unit, some of the learning resources are available online only. You can access these
online learning resources either through myUniSA http://www.unisa.edu.au/myunisa or from
a link on the unit home page which has been established on the UniSAnet system (UniSAnet
is the online study environment at UniSA).

Please note: For further details on how to access and log-on to your online materials, please
read the instructions provided later in this Unit information in the section entitled ‘Online at
UniSA’.

Set text(s)
You will need continual access to the following text in order to complete this unit. The
library may hold only one copy of the nominated text books and therefore you will need to
acquire the book.
Langfield-Smith, K, Thorne, H and Hilton, R (2006). Management accounting
information for managing and creating value. 4th edition. Sydney: McGraw-
Hill/Irwin.

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Text supplier (Unibooks)
OUA has established a textbook supply service through Unibooks. Further information is
available from the Open Universities Australia 2008 Handbook, and OUA website at
www.open.edu.au
You can order textbooks by contacting Unibooks:
Phone: (08) 8223 4366
1800 447 313 (price of a local call; mobiles may pay more)
61 8 8223 4366 (international callers)
Fax: (08) 08 8223 4876
Email: open@unibooks.com.au
WWW: www.unibooks.com.au
Postal address:
Unibooks
University of Adelaide
Gate 10 Victoria Drive
Adelaide SA 5005

Online learning resources

For this unit, some of the learning resources are available online only. These resources
include:
• explanations of the text
• tutorial help
• past exam papers
• discussion forum.
Students who utilise these resources have a much better chance of success in the unit.
You can access these online learning resources either through myUniSA
http://www.unisa.edu.au/myunisa or from a link on the unit home page which has been
established on the UniSAnet system (UniSAnet is the online study environment at UniSA).
Please note: For further details on how to access and log-on to your online materials, please
read the instructions provided later in this Unit information in the section entitled ‘Online at
UniSA’.

Discussion forum
As part of the online learning resources for this unit, you will be provided with access to a
discussion forum. You can use the discussion forum to discuss academic issues in relation to
this unit with the Unit Coordinator and with other students. The Unit Coordinator or one of
the tutors will be checking the postings to the discussion forum on a regular basis and will
reply to queries which have been posted.
Please note: If you are posting a query to the Unit Coordinator on the discussion forum,
please check the earlier messages to make sure that your query has not been responded to
previously. Also, please note that administrative or personal queries should not be posted to
the Discussion forum. Rather they should be sent to Campus Central by emailing
ouainfo@unisa.edu.au.

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Learning Connection resources
You can access a wide range of study skills resources from the UniSA Learning Connection
website. In particular, the following specific sections of this website are recommended:

Studying at UniSA
http://www.unisanet.unisa.edu.au/learningconnection/student/studying/default.asp
This section provides links to a wide range of online resources which have been designed to
help you develop and enhance the general learning skills you require for successful study.

Referencing (and avoiding plagiarism)

http://www.unisanet.unisa.edu.au/learningconnection/student/studying/
referencing.asp
Adopting a correct approach to referencing (and avoiding plagiarism) are key issues which
need to be addressed by students undertaking assignments at university level. Therefore, we
recommend that you spend some time working through the various guides incorporated in
this section of the Learning Connection website.

Referencing using the Harvard author-date system

http://www.unisanet.unisa.edu.au/learningconnection/student/learningAdvisors/documents/ha
rvard-referencing.pdf
This downloadable file is located in the Referencing section of the Learning Connection
website. It provides detailed information about how to reference correctly using the Harvard
author-date system.
Please note: A number of the pages and downloadable files on the UniSA Learning
Connection website refer students to contact staff from the Learning Connection if they need
further assistance with their studies. Unfortunately, this option is not available to students
enrolled through Open Universities Australia. However, you are encouraged to make use of
those resources which are available online as part of the Learning Connection website, and
which are relevant to your studies.

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INFORMATION ABOUT ASSESSMENT

ASSESSMENT SUMMARY

Mid-study period test

Graduate Quality being assessed 1, 3, 4, 5, 6, 7
Supervised Closed book
Graded
Weighting: 15% (Marks awarded according to correctness of answers)
Length: 1 hour and 30 minutes which includes reading time
Due date: Friday of week 5
(Study period 3—3 October)

Assignment—Case study
Graduate Quality being assessed 1, 2, 3, 4, 6
Unsupervised
Graded
Weighting: 30%
Length: 1500 words (maximum)
Due date: Friday of week 9
(Study period 3—31 October)

Exam
Graduate Quality being assessed 1, 3, 4, 5, 6, 7
Supervised Closed book
Graded
Weighting: 55%
Duration: 3 hours plus 10 minutes reading time
Date: The exam will be held during week 14.

Please note: In order to be eligible to pass this unit, students must achieve a minimum of
40% in the final examination, submit the unsupervised assignment, and achieve an overall
percentage greater than or equal to 50% from all assessment tasks.

Penalties
Students should post their assignments by the due date. Late assignments that do not have
approved extensions will incur the following penalties:
1 day late – 5%; 2 to 3 days late –10%; 4 to 7 days late – 20%; 8 to 13 days late –30%;
more than 13 days late –100%.

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Occasionally assignments go missing during submission and return. It is expected that
students will make copies of all assignments and be able to provide these if required.

DETAILS OF ASSESSMENT
Details of assignment submission and return are listed under each assessment task.
Assignments will be returned to you within three weeks of submission.
All assignments must use the Assignment cover sheet (available from your unit home page)—
whether submitted electronically or in hard copy.

Please note:
• no supplementary examinations are available
• as this unit is an OUA unit conceded and terminating passes are not available.

Assessment 1— Mid-study period test

Format/expectations
The test may consist of a combination of a small number of multiple-choice questions,
discussion questions and calculation-based questions. The main emphasis is on calculations
and showing an understanding of the concepts. The test will be based upon material covered
in topics 1 to 5 inclusive. Aims of the mid-study test assignments are to test each student’s
understanding of the concepts covered in topics 1 to 5, and to provide students with feedback
on the effectiveness of their approach to studying this unit. As the main aim of the test is to
provide students with feedback on how they are progressing in this unit, it only carries the
weighting of 15%.
Two copies of past mid-study test papers and suggested answers will be posted on the
‘Learning resources’ section of the Online learning resources website, and I suggest you
download these to aid in your revision for the test.

Feedback on this test will be provided by a general summary of important elements of the test
and will be returned within 10 working days with the marked assessment.

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Assignment 2-Assignment-Case study: Mary White Dialysis Clinic
MARY WHITE DIALYSIS CLINIC

Mary White Dialysis Clinic is an independent, non-profit full-service renal dialysis clinic.
The clinic provides two types of treatments. Hemodialysis (HD) requires patients to visit a
dialysis clinic three times a week, where they are connected to special, expensive equipment
to perform the dialysis. Peritoneal dialysis (PD) allows patients to administer their own
treatment daily at home. The clinic monitors PD patients and assists them in ordering
supplies consumed during the home treatment. The total and product-line income statement
for the clinic is shown below:

This case has been adapted from Cooper & Kaplan (1999).

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CLINIC INCOME STATEMENT TOTAL HD PD
Revenues
Number of treatments 164 102 62
Number of treatments 34,967 14,343 20,264

TOTAL REVENUE $3,006,775 $1,860,287 $1,146,488

Supply costs (all variable)

Standard supplies (drugs, syringes) 664,900 512,619 152,281
Episodic supplies (for special 310,695 98,680 212,015
conditions)
Total supply costs 975,595 611,299 364,296

Service costs
General overhead (occupancy,
administration) 785,825
Durable equipment (maintenance,
depreciation) 137,046
Nursing services (RNs, LPNs, nursing
administrators, equipment technicians) 883,280
Total service costs 1,806,151 1,117,463 688,688

Total operating expenses $2,781,746 $1,728,762 $1,052,984

Net income $225,029 $131,525 $93,504

Treatment Level Profit

Average charge per treatment $129.70 $55.59
Average cost per treatment ? ?
Profit per treatment ? ?

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The existing cost system assigned the traceable supply costs directly to the two types of
treatments. The service costs, however, were not analysed by type of treatment. The total
service costs of $1,800,000 were allocated to the treatments using the traditional ratio-of-
cost-to-charges (RCC) method developed for government cost-based reimbursement
programs. With this procedure, since HD treatments represented about 61% of total
revenues, HD received an allocation of 61% of the $1,800,000 service expenses
(approximately $1,100,000).
For many years, the clinics such as Mary White received much of their reimbursement on
the basis of report costs. Starting in the 1980s, however, payment mechanisms shifted
(i.e. introduction of case-mix funding) and Mary White now received most of its
reimbursement on the basis of a fixed fee, not the cost of service provided. In particular,
because HD and PD procedures were categorised by the government as a single category
– dialysis treatment – the weekly reimbursement for each patient was the same: $389.10.
As a consequence, the three HD treatments per week led to a reported revenue per HD
treatment of $129.70, and the seven PD treatments per week led to a reported revenue per
PD treatment of $55.59. Both procedures appeared to be profitable, according to the
clinic’s existing cost and revenue recognition system. David Thomas, the controller of
Mary White Dialysis was concerned, however, that the procedures currently being used to
assign common expenses may not be representative of the underlying use of the common
resources by the two different procedures. He wanted to understand their costs better so
that Mary White’s managers could make more-informed decisions about extending or
contracting products and services and about where to look for process improvements.
Thomas had recently attended a CPA Australia seminar titled ‘Activity-based costing –
fad v fab costing system’. In the seminar, Adam Barr-Coward (the ABC expert) argued
that every organisation should focus on the activities performed by the organisation and
try to link the cost of performing these activities directly to the products for which they
were performed. The ABC principles outlined by Adam Barr-Coward appeared to address
many of the problems Thomas had encountered at Mary White dialysis clinic. Thomas
decided to explore whether activity based costing principles could provide a better idea of
the underlying cost and profitability of HD and PD treatments.

Information for the ABC system

Thomas decomposed the General Overhead service cost category into four activities.
Then, for each activity, he will choose a cost driver that represents how that activity was
used by the two treatments. Thomas met with the Administration Manager who told
Thomas that the administration costs are related to how many patients the clinic services
each week but medical records handle the records for the treatments performed and send
to the Health Commission the invoices for Case Mix funding.

GENERAL OVERHEAD RESOURCE COST POOL SIZE OF POOL

Facility costs (rent, depreciation) $233,226

Administration and support staff 354,682
Communications systems and medical records 157,219
Utilities 40,698
Total $785,825
Thomas was unsure of how to handle the durable equipment service costs. Rather than
continue to use the RCC method for allocating these costs, he asked the clinic staff for
their judgments about how these costs should be allocated. On the basis of the staff’s
experience and judgment, they felt that HD treatments used about 75% of these resources
and PD about 25%.

With regard to the nursing services service costs, he knew that this category contained a
mixture of different types of personnel: registered nurses (RNs), licensed practical nurses
(LPNs), nursing administrators and machine operators. He thought it was unlikely that
each of these categories would be used in the same proportion by the two different
treatments. In the next phase of analysis, Thomas disaggregated the nursing service
category into four activity pools. He interviewed various staff and found that, as
expected, registered nurses and licensed practical nurses were not evenly distributed
between the two types of treatments. The nursing administration and support staff are
responsible for organising the delivery of both treatments, while the dialysis operators
were solely involved in administering treatments at the clinic only.

NURSING SERVICES RESOURCE POOL SIZE OF POOL

Registered nurses $239,120

Licensed practical nurses 404,064
Nursing administration and support staff 115,168
Dialysis machine operators 124,928

Thomas then went to medical records and other sources to identify some probable cost
drivers and the quantities of each cost driver for the two treatment types:

COST DRIVERS HD PD TOTAL

Registered Nurses, Full Time Equivalent 5 2 7
Licensed Practical Nurses, Full Time 15 4 19
Equivalent
Total number of dialysis treatments 14,343 20,624 34,967
Number of clinic dialysis treatments 14,343 0 14,343
Area occupied (in square metres) 22,000 8,000 30,000
Estimated electricity (Kw) usage 563,295 99,405 662,700

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Required:

You are David Thomas. After attending Adam Barr-Coward’s seminar on ‘Activity-based
costing – fad v fab costing system’ and conducting a preliminary analysis of the Mary
White Dialysis Clinic’s existing costing system; you are convinced that the organisation
would benefit from implementing an ABC system. You decide to prepare a report for
submission to the Board of Directors for the Clinic and include the following five areas in
your report.

1) Determine the product costs and surplus per dialysis treatment using the current
costing system. Show the breakdown of treatment costs into their components.
Comment on the business plan (i.e. what treatment would be promoted) the clinic
would adopt with these treatment costs.
2) Determine the product costs and profits per treatment using an activity-based costing
system. Show all the immediate steps including cost driver rates and components of
treatment costs.
3) Explain why the current costing system may be distorting its treatment costs and
profitability. Support your analysis with examples.
4) Provide for management options they should consider in the light of the treatment
costs revealed by the Activity Based Costing. These options should be in addition to
adopting a new costing system and should refer to and provide suggestions to amend
the business plan you commented on in 1) above. You believe that to make an
appropriate decision the Board of Directors of the clinic require at least three options
to consider.
5) If you believe the clinic should use Activity Based Costing should be used to cost
future treatments you should outline the limitations and difficulties of the new costing
system.

Length
Maximum of 1500 words (+/- 10%). Penalties apply for violating the word limit
(10% deduction per 200 words over limit). Please note that the executive
summary and the appendix of your report are not included in the word count.

Format/expectations
Marks will be awarded according to correctness of calculations and soundness of
arguments. To assist you with the methodology to undertake case studies read the
material contained at the following link;
http://www.unisanet.unisa.edu.au/learningconnection/student/learningAdvisors/ca
sestudy.asp

Students are expected to present the report in a report format (10% of

assignment mark is based upon presentation of report). For guidance on report
writing, refer to the reading ‘Writing readable reports’ which can be accessed via
the following link;

14
http://www.unisanet.unisa.edu.au/learningconnection/student/learningAdvisors/re
ports.asp

It should be noted that the report for this assignment is an academic report which
requires an Executive Summary and Bibliography as well as the other elements.

Referencing is required in the assignment and the Harvard referencing style is preferred.
Information of this system is available at:
http://www.unisanet.unisa.edu.au/learningconnection/student/studying/referencing.asp

All assignment must be submitted by AssignIT and the assignment will be marked and a
feedback mark sheet and the marker’s guide and the suggested answers will be returned
via AssignIT. A sample of the mark sheet is as follows:

ASSIGNMENT FEEDBACK FORM

Mary White Dialysis Clinic

Student Feedback Sheet - major Assignment ACG 24 SP3 2008

Presentation (business report format) / 5 marks
Expression, spelling, readability / 4 marks
Comparisons of costing systems
Correctly calculating the costs per treatment using current method (3 marks)
Comments on the current business plan (2 marks)
Correctly calculating the costs per treatment using ABC method (6 marks)
/ 20 marks
Analysis of results
Explanation of why current costing system is distorting costs (5 marks)
Analysis of options to board other than to adopt Activity Based
Costing (8 marks)
Likely consequences of implementing available options (4 marks)
/ 17 marks
Limitations of the ABC approach
1 mark per well described limitation to a maximum of 3
limitations / 3 marks
/ 40 marks

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Exam/Test
Format/expectations
The aim of the examination is to test students’ understanding of and ability to apply
various management accounting concepts under examination conditions. The weighting
of the examination is >50% as required by the professional accounting bodies (CPAA and
ICAA).
Two copies of past exam papers including last study period’s exam, and answers will be
posted on the website and I suggest that you download these to aid in your revision for
the exam. The actual exam will include questions from all topics but will concentrate
on topics 4 to 10 and have a similar structure.

Special requirements
In order to be eligible to pass this unit, students must achieve a minimum of 40% in the
final examination, submit the unsupervised assessment (case study) and achieve an
overall percentage greater than or equal to 50% from all assessment tasks.
Additional information relating to the final exam will be provided to you towards the end
of the study period.

Exam arrangements
If this unit includes an exam as part of the assessment you will be allocated to an
approved University exam centre.
The examination centre allocation will be made according to your home address recorded
on the student record system five weeks before the scheduled examination period.
Confirmation of the centre that you need to attend will be provided approximately three
weeks prior to the exam.
Individual alternative arrangements will be made for a small number of students who are
in remote locations and not within reasonable distance of an approved centre.

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SUBMISSION AND RETURN OF ASSIGNMENTS

ONLINE SUBMISSION (ASSIGNIT)

For this unit all assignments must be submitted online using AssignIT only (for
exceptions see under ‘Postal submission’ below). AssignIT is a UniSA service that
facilitates the online submission of assignments via a web-based interface.
Please note: Assignments submitted by email will not be accepted.
An essential guide which explains how to use AssignIT can be found at
http://www.unisa.edu.au/helpstudents/assignit/default.asp. However, please note the
following key points:
• Access. AssignIT can be accessed either from a link on your unit home page or online
at: http://www.unisanet.unisa.edu.au/assignit/
• Log-on details. Your log-on details are the same as for your online learning
resources. (See the section ‘Online at UniSA’ in this Unit information.)
• Assignment cover sheet. When you submit your assignment using AssignIT, you
must include an Assignment cover sheet and type your name where the form asks for
your signature. An electronic copy of this form is available from a link on the unit
home page. You can copy and paste this document into the front of your assignment.
If the assignment is a group assignment, then you should use the group Assignment
cover sheet. Assignments cannot be accepted if the cover sheet is not included.
• Email notification of receipt. When using AssignIT to submit assignments, you will
receive an email notification to confirm that your assignment has been submitted.

Return of assignments submitted by AssignIT

If the marked assignment is returned by AssignIT you will receive an email notification
and you will be able to view your mark on myUniSA.

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POSTAL SUBMISSION
Assignments can only be submitted by post if:
• The assignment is required in a format that cannot be submitted electronically (eg a
folio of non-text items). Please refer to the section in this Unit information on
‘Assessment details’.
• The student is in an isolated environment where Internet access is not available.
• AssignIT has a function failure on the date when the assignment is due.
In the cases specified above, the mailing address for assignments is the School Office (see
address details in the ‘Welcome’ section of this Unit information)

Important points to note about postal submission

When sending in your assignments by post, it is important to:
• Retain a copy for your records.
• Number the pages and staple them together. Do not use pins or paper clips as these
catch on other assignments in the sorting and mailing process, and your assignment
could be lost.
• Do not send assignments in folders, binding, or plastic sleeves. Simply submit
assignments by stapling the top left hand corner.
• Attach an Assignment cover sheet, completed in full, to the front of each of your
assignments. Make sure you include your UniSA ID number. These sheets can be
downloaded from your unit home page. Please note: Assignments cannot be
accepted if a signed Assignment cover sheet is not included.

FACSIMILE SUBMISSION
Assignments can only be submitted by fax if:
• The assignment is required in a format that cannot be submitted electronically (eg a
folio of non-test items)
• The student is in an isolated environment where Internet access isn’t available.
• AssignIT has a function failure on the date when the assignment is due.
Assignments cannot be faxed by students residing within Australia. Only students
residing overseas may fax assignments. This submission facility for students residing
overseas is provided to avoid delays in assignment receipt which can occur with postal
delivery. The fax number is:
Fax: (61 8) 8302 0992

DUE DATE
The due date refers to the date for submission of your assignments. Please note the
following in relation to the specific time deadlines for various submission methods:
• Online submission. Submission of assignments via AssignIT may be made at any
time until no later than 11.55 pm Australian Central Standard Time on the due date.
• Postal submission. Assignments/ materials submitted in hard copy must be
postmarked or officially franked (as having been sent) before or by 5:00 pm on that
date. When posting an assignment, please get the Post Office to ensure that the
envelope is postmarked, as some methods don’t automatically provide a postmark.

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• Fax submission. Submission of assignments via fax may be made at any time until
no later than 11.55 pm Australian Central Standard Time on the due date.

ASSIGNMENT TURNAROUND TIME

Our goal is that your assignments will normally be returned to you within 3 weeks of the
date received.

FINAL GRADES
Final grades are published approximately 4 to 6 weeks after the end of the study period
and can be accessed at myUniSA.

EARLY RESULTS
Students sometimes require their results by an earlier date for a specific purpose; for
example, an application for a postgraduate program.
To apply for an early result you need to send a written application to the Unit Coordinator
with the relevant documentation; for example, your letter from VTAC indicating the
deadline for applications.
In these cases the university will try to meet the request—although it can't be guaranteed
due to the logistics of exam papers being returned, availability of academic staff etc.
Please note that requests for early release of final grades need to be submitted by Friday
of week 12.
Results cannot be supplied less than 3 weeks after the end of the study period.

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EXTENSIONS TO ASSIGNMENT DUE DATES

HOW TO REQUEST A 7 DAY EXTENSION

• A 7 day extension request form is now available via your online course pages.
• To submit this form you must use the relevant unit link via AssignIT labelled: ‘7 Day
Extension Request form submission – assignment (Assignment Number) only’
• For example: the unit AssignIT open link should look something like: 7 Day
Extension Request form submission – assignment two only
• If you require a 7 day extension for an assignment please fill out the 7 Day Extension
Request Form and submit via the relevant AssignIT link.
• You will receive an AssignIT successful submission confirmation email.
• Retain this email as it is your extension confirmation. This is the only confirmation
you will receive.
• 7 day extensions requested via email fax or phone will not be accepted!
• The AssignIt link will close just before midnight 2 days before the due date. No
extensions will be accepted once this link has closed.
• Please Note: NO date changes to your assignment due date will occur on your
MyUniSA pages once you have submitted the request form – you must remember the
extension due date and time and submit prior to this.
• **If you require an extension of more than 7 days you will need to check your unit
information to make sure the unit you are studying allows more than 7 day extensions
and use the form found at: http://www.unisa.edu.au/oua/admin/forms.asp
and email to: cmr_oua@unisa.edu.au with relevant documentation to support your
request.
• Requests for more than 7 day extensions need to be approved by the unit co-
ordinator.

EXTENSION REQUESTS OF MORE THAN 7DAYS

• In requesting an extension of more than 7 days, you are required to include a written
statement which explains the reason why this extension is needed and any other
supporting documentation. For example, if your reason is health-related, you should
attach a medical certificate.
• Requests for an extension of more than 7 days must also be made at least two days
before the due date of the assignment.
• The request form for more than 7 days extension, can be found at:
http://www.unisa.edu.au/oua/admin/forms.asp
• Request for an extension of more than 7 days should be sent to:
cmr_oua@unisa.edu.au

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IMPORTANT NOTE ABOUT EXTENSIONS
It is in your interests to think through the consequences of late submission of
assignments. A first assignment submitted late may not be able to be returned to you
before the second assignment is due. You may then find yourself in the position of having
to submit a second assignment before receiving feedback on the first.
Second assignments submitted late may not be returned before the exam. Extra time spent
on an assignment may reduce the time you have available to do the next assignment or to
study for the exam. A 13-week study period can pass very quickly!

ONLINE AT UNISA
How do I find the online learning resources for my unit?
One means of accessing your online learning resources is by going to myUniSA
http://www.unisa.edu.au/myunisa, which is the UniSA web-based portal for study-related
information and resources. For further details on myUniSA, please refer to the subsection
below entitled ‘Student information via the Web: myUniSA’.
Alternatively, you can access your online materials by going to the unit home page, which
has been established on the UniSAnet system (UniSAnet is the online study environment
at UniSA). To go to the unit home page, enter the unit code CHI11 in the search field
entitled ‘Area and Catalogue No’ on the following web page, and then click on the
related search button: http://www.unisanet.unisa.edu.au/courses/
Once you reach the unit home page, if you check underneath the heading ‘Learning
resources for this unit’, you will see a link to the Online learning resources.
If you click on this link, you will be asked to enter your log-on details. If these details are
correct, you will then be able to access the online learning resources.

Your UniSA username and password

If you are a new student you will receive a letter the week before the study period starts
with your username and password.

Help—I can’t log-on!

1. Are you entering the correct username and password?
2. Are you a student currently enrolled in an OUA unit offered by the University of
South Australia? If you are not sure of your enrolment status, contact Campus
Central, Centre for Regional Engagement (Whyalla).
3. If you are enrolled and still can’t log-on please contact the IT Help Desk (details
below

STUDENT INFORMATION VIA THE WEB: MYUNISA

What is myUniSA?
All students who are currently enrolled with UniSA have access to myUniSA, a web-
based portal for study-related information and resources.

What information can I access?

The information available through myUniSA includes the following:

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• Links to online resources provided for your unit—unit home page, online learning
resources, discussion forums, AssignIT etc.
• Unit enrolments—unit code, unit value, study period, teaching school, etc.
• Personal details—full name, date of birth, postal address and contact details.
• Materials dispatch—dates products have been sent to you.
• Assignment details—dates assignments have been submitted by AssignIT. Marks of
assignments returned by AssignIT.
• Exam timetables—for units in which you are currently enrolled.
• Final grade—your overall final grade can be accessed online approximately 4-6
weeks after the end of the study period.
• Access to your UniSA email account and library records.

Is myUniSA secure?
Yes. You are the only person who can access your information in myUniSA as long as
you:
• don’t share your username and password with anyone else; and also
• close all Web browsers completely when you have finished using myUniSA.
myUniSA also provides you with the option to change your password (see the link
available on the initial log-on page). This is another way of keeping your account secure.

22
How do I log-on to myUniSA?
1. Go to the UniSA home page: http://www.unisa.edu.au
2. Click on the word 'myUniSA' on the menu bar at the top of the page.
3. You will then be taken to a 'Welcome to myUniSA' page. Click on the link on this
page which says 'Log on to myUniSA'.
4. You will then be prompted with a ‘Username and Password’ pop-up window as
below:

5. At the log-on screen enter your username and password. Enter all information in
lower case.
6. Select ‘OK’.

What if the personal details information I find in myUniSA is

incorrect?
Change it straight away!
It is very important that the information the University has about you and your study is
correct. Having an incorrect address can mean you do not receive vital information from
the University; being incorrectly enrolled can mean you will be charged an incorrect fee.
If you need to change your contact details (address, phone number, etc), please refer to
‘Change of address’ in the ‘Campus Central, Centre for Regional Engagement (Whyalla)’
section of this Unit information.
To change other information, contact the IT Help Desk (details below).

Help—I don’t understand some of the information I can see!

Each screen in myUniSA has online help which explains the information displayed on the
screen.
Select the ‘Help’ button at the top of the screen to open the online help. (Select the X in
the top right corner to close.)
If you need further assistance, contact the IT Help Desk (details below).

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EMAIL
As part of the enrolment process, all students are issued with a University email account.
Your email address is made up like this: (your username)@students.unisa.edu.au.
Email is the designated form of contact for a number of UniSA administrative processes.
These processes include:
• AssignIT. When using AssignIT to submit assignments, you will receive email
notifications when assignments are submitted and/or returned.
• Library. If you borrow books from the UniSA Library you will receive email notices
about overdue items. Fees can apply to overdue items. For details, please refer to the
Flexible Information Service website: http://www.library.unisa.edu.au/fds/
• Other UniSA notices. From time to time, other sections of the University send out
emails to all students (including OUA students). Some of these messages may be
relevant to OUA students, but it is possible that some of these emails will not be
directly relevant.
To obtain this information, it is recommended that you log-on to your University of South
Australia email account on at least a weekly basis.
Note: If you are unable to access your email, you should contact the IT Help Desk at the
beginning of the study period.

Redirection of your UniSA email

Your UniSA email account is the email address that we will use to contact you. We will
not contact you using an alternative email address. If you would like to use a different or
secondary email address to receive email, you can redirect your UniSA email to your
home or work email address by using the Email Redirection application on myUniSA.
Redirecting your UniSA email enables you to receive your UniSA email in your home or
work inbox.
For further information, please visit the ‘Email redirection’ webpage on the UniSA
Information Strategy and Technology Services website:
http://www.unisa.edu.au/ists/email/email_redirect.asp

How do I access my UniSA email account?

You can access your email account through logging onto myUniSA. Alternatively, you can
access your email by doing the following:
1. Go to the UniSA home page: http://www.unisa.edu.au/
2. Click on the word ‘Email’ on the menu at the top of the page.
3. You will then be prompted with a ‘Username and Password’ pop-up window.
• Enter your username
• Enter your password
• Press your ‘Enter/Return’ key or select ‘OK’.
You should now have access to your UniSA email account.
Assistance for accessing your email can be obtained at:
http://www.unisa.edu.au/ists/Email/default.asp

IT HELP DESK
Contact the IT Help Desk (http://www.unisa.edu.au/ists/ITHelpDesk/default.asp) if you
are having difficulty accessing UniSAnet, myUniSA or your email account. IT Help Desk
phones are monitored Monday through Friday 8.30 am to 9.00 pm Adelaide time.

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Phone: (08) 8302 5000
1300 558 654 (price of a local call; mobiles may pay more)
61 8 8302 5000 (international callers)

INFORMATION ABOUT POLICIES AND PROCEDURES

ASSESSMENT GRADES
Universities offering OUA units have agreed to use a common set of assessment grades
for work submitted by students.
Grade Notation Notational %
High distinction HD 85+%
Distinction D 75–84%
Credit C 65–74%
Pass P 50–64%
Fail N <50%
Withdrawal W

ACADEMIC INTEGRITY
UniSA aims to foster and preserve the scholarly values of curiosity, experimentation,
critical appraisal and integrity and to foster these values in students. Throughout the
learning experience, you are expected to adhere to high standards of academic integrity
and honesty. Failure to do so may constitute academic misconduct (see section 9 of the
Assessment policies and procedures manual at:
http://www.unisa.edu.au/policies/manual/).
Academic misconduct includes the following:
• Plagiarism (see below).

• Breaches of the examination procedures in Section 6: Examination Procedures of the

Assessment policies and procedures manual, presentation of data with respect to
laboratory work, field trips or other work that has been copied, falsified or in other
ways improperly obtained.

• Inclusion of material in individual work that has involved significant assistance from
another person, where such assistance is not expressly permitted in this booklet.

• Falsification or misrepresentation of academic records.

• Other actions that contravene the principles of academic integrity.

Plagiarism is a specific form of academic misconduct. Deliberate plagiarism is regarded

as a serious act of academic misconduct. Plagiarism includes the following:
a. direct copying of the work or data of other persons, from one or more sources,
without clearly indicating the origin. This includes both paper-based and electronic
sources of material from websites, books, articles, unpublished work such as theses,
working papers, seminar and conference papers, internal reports, lecture notes or
tapes, and visual materials such as photographs, drawings and designs

25
b. using very close paraphrasing of sentences or whole clauses without due
acknowledgement in the form of reference to the original work

c. submitting another student's work in whole or in part, where such assistance is not
expressly permitted in the Unit information

d. use of another person's ideas, work or research data without acknowledgement

e. submitting work that has been written by someone else on the student's behalf

f. copying computer files, algorithms or computer code without clearly indicating their
origin

g. submitting work that has been derived, in whole or in part, from another student's
work by a process of mechanical transformation (eg changing variable names in
computer programs)

h. in any way appropriating or imitating another's ideas and manner of expressing them
where such assistance is not expressly permitted in the Unit information.

Students' work may be checked for plagiarism using a variety of means, including text
comparison software. Assignments checked electronically will be held in a database for
future matching processes.
More information about Academic integrity can be found in the Assessment policies and
procedures manual at: http://www.unisa.edu.au/policies/manual or on the Learning
Connection website at:
http://www.unisanet.unisa.edu.au/learningconnection/student/studying/integrity.asp

UNIT COUNSELLING
For this unit, there are a number of definite processes which need to be followed in order
to obtain advice about administrative and academic matters.
For all administrative queries, please contact Campus Central, Centre for Regional
Engagement (Whyalla). This should be done by emailing your query to
ouainfo@unisa.edu.au. (Additional contact details are provided in this Unit information
in the section entitled ‘Campus Central, Centre for Regional Engagement (Whyalla)’.
Alternatively, if you have a query about the academic content of the unit, you should
post your query to the Discussion forum on the unit home page. The Unit Coordinator or
one of the tutors for the unit will be checking this Discussion forum on a regular basis
and will reply to your query. Further information about the Discussion forum facility is
provided in this Unit information in the section entitled ‘Learning Resources’.

VARIATION TO ASSESSMENT TASKS

Students may request a variance to assessment methods, tasks and timelines based on
medical, compassionate or religious observance grounds, or community services. Such
variations must be requested before or during the second teaching week or within 5
working days of the distribution of this Unit information. Variations requested after this
date will need to be negotiated with the Unit Coordinator and may not be able to be
accommodated.

26
RESUBMISSION
There is no provision for resubmission of assignments, unless invited to do so by the Unit
Coordinator.

DEFERRED EXAMS
A student may apply for a deferred examination on medical or compassionate grounds if
the student believes that illness, disability through accident and/or other special
circumstances prevented their attendance at the final examination or submission of the
final assessment item.
A student can only apply for a deferred examination if they meet all the criteria below:
• The student did not attend the final examination and/or did not submit the final
assessment for the unit
• The student was unable to attend the final examination for medical or other
circumstances
• The circumstances happened in a period of time directly relating to attendance at the
examination
• The student is able to provide documentary evidence to support their application
• The student has submitted all unsupervised assessment items

Applications must be lodged at Campus Central, Whyalla no later than FIVE working
days after the examination date. The ‘OUA Application to defer final examination’ form
is available at: http://www.unisa.edu.au/oua/admin/forms.asp
NB: If you live in a remote location, you can submit you form by fax or email, however,
you will still need to submit the original documents, and your application will not be
processed until the original documents are received. The original documents must be
received at Campus Central Whyalla within 15 days of the date of the exam.
You will be notified in writing by the University of the outcome of your application.
More information on deferred assessment can be found in the Assessment policies and
procedures manual in section 7 (clause 7.4) at: http://www.unisa.edu.au/policies/manual/
or on the Student & Academic Services OUA website at:
http://www.unisa.edu.au/oua/Ask_OUA/faq/

SPECIAL CONSIDERATION
If you attend the exam and believe that your performance was affected by illness,
disability through an accident and/or other special circumstances, you can apply for
special consideration.
A student can only apply for special consideration if they meet all the criteria below:
• The student did attend the final examination for the unit
• The student’s academic performance was significantly impacted for medical or other
circumstances
• The circumstances happened in a period of time directly relating to attendance at the
examination or submission of the final assignment
• The student is able to provide documentary evidence to support their application
Applications must be lodged at Campus Central Whyalla no later than FIVE working
days after the examination date (only the Director: Student & Academic Services can

27
waive this timeframe). The ‘OUA Application to for special consideration’ form is
available at: http://www.unisa.edu.au/oua/admin/forms.asp
All applications for Special Consideration will be referred to the Unit Coordinator for
decision.

NB: If you live in a remote location, you can submit you form by fax or email, however,
you will still need to submit the original documents, and your application will not be
processed until the original documents are received. The original documents must be
received at Campus Central Whyalla within 15 days of the date of the exam.
You will be advised by the Unit Coordinator or delegate of the outcome of your
application.
More information on special consideration can be found in the Assessment policies and
procedures manual in section 7 (clause 7.5) at:
http://www.unisa.edu.au/policies/manual/or on the Student & Academic Services OUA
website at: http://www.unisa.edu.au/oua/Ask_OUA/faq/

EXAMS
Most undergraduate OUA units have exams in the week after the end of a study period. It
is important that you read this information carefully.
• The University makes arrangements for students to sit their exams at approved exam
centres. This includes all domestic and international students.
• All exams are held during business hours.
• Students are sent a letter with the details of the centre to attend in week 10.
• The university pays the cost of the invigilation. However, students need to cover any
transport costs. In nearly all cases the centre will be within reasonable proximity to
your address.
• Exams must be sat at the scheduled time and date. Only where a student has an exam
scheduled at the same time with another institution are alternative arrangements
negotiated. Students in this situation need to contact the Examination Officer by week
8.
• You need to ensure that your registered address with the university is current and
correct. The address used will be the one designated on myUniSA 5 weeks prior to
you being contacted. The centre designation cannot be changed after week 8.
• There will be a small number of students located in remote areas in which we do not
have access to professional examination centres. In these situations, we will contact
the students individually to discuss options for the supervision of their examinations.
• Students who have a Disability Access Plan indicating special arrangements for their
examinations should contact the Examinations Officer by the end of week 8 to ensure
that the correct arrangements for their examination are in place.
• If you wish to apply for Variations to standard requirements you should access the
information in regard to criteria and the form that needs to be submitted from the
OUA @ UniSA website at: http://www.unisa.edu.au/oua/
• Please note: It is a complex task to arrange centres for large numbers of students in a
diverse range of locations. It is not possible therefore to accommodate individual
requests for preferred exam centres.

28
If you have any queries relating to exams, please contact the Examinations Office using
the following contact details:
Examinations Officer
Phone: 1300 361 450 (price of a local call; mobiles may cost more)
Email: exams.results@unisa.edu.au

WITHDRAWAL OF STUDY
Withdrawal
The exact process for withdrawing from a unit depends on when you decide to withdraw.

Withdrawals before the OUA Census Date

If you decide to withdraw from a unit before the OUA Census Date (end of week 3), you
need to contact Open Universities Australia. Please note that withdrawals from an OUA
unit prior to the Census Date are eligible for a partial refund. However, refunds are not
possible after the Census Date, except when an application for special circumstances
is approved by Open Universities Australia. For further information about withdrawing
from a unit before the Census Date, please refer to the Open Universities Australia 2008
Handbook or contact Open Universities Australia.

Withdrawals after the OUA Census Date

If you decide to withdraw from a unit after the OUA Census Date, please complete a
‘Withdrawal form’, and send it to Campus Central, Centre for Regional Engagement
(Whyalla). A copy of this form can be downloaded from the unit home page or the OUA
@ UniSA website at: http://www.unisa.edu.au/oua/. Withdrawals under this process
can only be accepted when lodged by Friday of week 10 of the study period. To
confirm a withdrawal using this process, you can check your myUniSA record for
confirmation.

Grades for withdrawal

A ‘W’ withdraw will be recorded on your academic record where notice of withdrawal
has been received.

Assessments not completed

If a withdrawal request has not been submitted by the Friday of week 10 and the required
assessments have not been submitted or completed by the due or negotiated date an ‘N’
Fail grade will be recorded.

Deferrals
From 2008 onwards, deferrals will no longer be available for units offered by UniSA
through OUA.

CAMPUS CENTRAL, CENTRE FOR REGIONAL ENGAGEMENT

(WHYALLA)
There are four main sources for accessing information in regard to administrative matters
for study with OUA units offered by UniSA. These are as follows:
1. This Unit information booklet
2. The student portal myUniSA

29
3. OUA @ UniSA website at: http://www.unisa.edu.au/oua/
4. Contact Campus Central, Centre for Regional Engagement (Whyalla)

Campus Central, Centre for Regional Engagement (Whyalla) contact

details
Phone: (08) 86476111
1300 361 450 (price of a local call; mobiles may cost more)
61 8 86476111 (international callers)
Fax: (08) 86476082
Email: ouainfo@unisa.edu.au
Phones are attended during normal South Australian business hours. You may leave a
voicemail message or fax or email at all other times.

CHANGE OF ADDRESS
The University of South Australia (UniSA) does not update personal and contact details
for Open Universities Australia (OUA) students. To update or correct your personal and
contact details, please go to the Personal Details section of My Area on the OUA website,
or contact the OUA office in Melbourne. OUA will then advise UniSA of your updated
personal and contact details.

OTHER SERVICES FOR STUDENTS

UNIVERSITY OF SOUTH AUSTRALIA LIBRARY SERVICE

As you are enrolled in a unit offered by the University of South Australia, you are entitled
to access a range of services offered by the University Library.
Offered through the Flexible Information Service, the aim of this service is to provide you
with prompt and user-friendly access to databases, loans, photocopying and an
information service.
They can search for material on a specific topic if you do not have access to the Internet.
Information about the full range of services available to you through the Library is
available at http://www.library.unisa.edu.au/fds/

30
Address
Flexible Information Service
University of South Australia Library
University of South Australia
Mawson Lakes Boulevard
Mawson Lakes South Australia 5095

Phone:
1300 137 659 (price of a local call; mobiles may pay more)
61 8 8302 6231 (international callers)
Fax: (08) 8302 6699
61 8 8302 6699 (international callers)
Email: dels@unisa.edu.au

DISABILITY SERVICES
The University of South Australia has a formal commitment to encourage people to seek
access to tertiary study. We take all reasonable steps to ensure that any benefits provided
by the University are accessible to students with a disability. This commitment extends to
students studying OUA units.
There may also be entitlement to a variation or modification to standard assessment
arrangements. Services are provided on an individual basis according to access
requirements. Further information about disability services is available at:
http://www.unisanet.unisa.edu.au/learningconnection/student/defaultdisability.asp
Phone: (08) 8302 4423 or 1300 657 144 (cost of a local call from anywhere in
Australia)
Email: disability@unisa.edu.au
Students with disabilities are entitled to be assessed in ways which ensure a fair
opportunity to demonstrate their knowledge. Alternative assessment arrangements may be
required to provide this opportunity. Policy for students with disabilities is available at:
http://www.unisa.edu.au/policies/

CONTACTING OPEN UNIVERSITIES AUSTRALIA

Contact OUA if you intend to withdraw, have a study problem, need some advice or just
want to talk to someone. OUA has a team of trained student advisers if you need:
• help choosing which units and modules you wish to study
• help processing your enrolment
• information about pathways which are available for a range of qualifications
• help with enrolling
• advice about eligibility for the FEE-HELP student loan scheme, credit transfer, or
obtaining funds
• to change your name

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Phone: (03) 8628 2555
1300 363 652 (price of a local call; mobiles may pay more)
61 3 8268 2555 (international callers)

Fax: (03) 8268 2955

Email: advisers@open.edu.au
Website: www.open.edu.au
Postal
Open Universities Australia
GPO Box 5387
Melbourne Vic 3001

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Study schedule—Study period 3, 2008
Week Dates Content/Work due
1 1–5 September Topic 1: Management accounting: information
that creates value
2 8–12 September Topic 2: Cost terms & concepts
3 15–19 September Topic 3: Cost estimation & cost-volume profit
analysis
4 22–26 September Topic 4: Product costing systems
5 29 Sept–3 October Topic 5 Overhead costs
6 6–10 October Mid-study period test (Friday 3 October)
7 13–17 October Topic 6: Activity-based costing
8 20–24 October Topic 7: Budgeting
9 27–31 October Topic 8: Standard costing: Material and Labour
10 3–7 November Topic 9: Standard costing: Overhead
Case study assignment (due Friday 31 October)
11 10–14 November Topic 10: Tactical decision making
Last week to withdraw
12 17–21 November Topic 11: Pricing and product-mix decisions
13 24–28 November Revision
14 1–5 December Exam week

33
ACG24/UI/02/2008

34