Gwybodaeth Modiwlau

Module Identifier
AC30210
Module Title
MANAGEMENT ACCOUNTING 2: TECHNIQUES FOR DECISION-MAKING
Academic Year
2008/2009
Co-ordinator
Ms Megan R Williams
Semester
Intended for use in future years
Pre-Requisite
AC30110

Course Delivery

Delivery Type Delivery length / details
Lecture 12 Hours.
Seminars / Tutorials 4 Hours.
 

Assessment

Assessment Type Assessment length / details Proportion
Semester Assessment 20%
Semester Exam 2 Hours   80%

Learning Outcomes

Having completed this module, student should be able to:

  • identify the decision scenario and the appropriate technique(s)
  • specify the technique'r required inputs
  • interpret the output and be able to recognise and criticise the technique's limitations.

Brief description

This module is designed to give a detailed understanding of the accounting techniques appropriate to strategic decision making, planning, and control issues.

Aims

This module aims to give students a practical grasp of management accounting techniques, whilst building on prior knowledge learnt during their first year of study.

The module also aims to assist the development of a variety of personal transferable skills by encouraging students to:

  • identify and distil the key issues covered by lectures, tutorials and recommended readings
  • develop basic information accessing and research skills; discriminate between relevant and irrelevant information for the purposes of decision making; analyse data, apply judgement and solve problems
  • communicate effectively both orally and in writing; participate actively in tutorials either by leading discussions or responding to issues raised; and work under pressure and meet deadlines

Content

Outline Syllabus:
  • advanced variance analysis
  • incremental costs and decision making
  • decisions under uncertainty
  • cost estimation and pricing
  • working Capital Management

Notes

This module is at CQFW Level 6