Module Information
Course Delivery
Delivery Type | Delivery length / details |
---|---|
Lecture | 20 Hours. |
Seminars / Tutorials | 2 Hours. |
Assessment
Assessment Type | Assessment length / details | Proportion |
---|---|---|
Semester Exam | 2 Hours | 50% |
Semester Assessment | Assessment 1 | 15% |
Semester Assessment | Assessment 2 | 15% |
Semester Assessment | Assessment 3 | 20% |
Supplementary Assessment | Repeat each failed element | 100% |
Learning Outcomes
After completing this module students should be able to:
- Discuss the use of financial measures to achieve goal congruence and examine the various techniques of transfer pricing in divisionalised and multinational companies
* Review the different roles of management accounting in social and organisational context
* Discuss various approaches to cost management including target costing, activity based management, business process re-engineering, total quality management, value chain analysis and just-in-time methods
* Examine the elements of strategic management accounting and discuss the different contributions that have been made to its development.
Aims
This module aims to explore theoretical issues and practical developments which impinge on management accounting practice.
Brief description
This module will include: role of management accounting, cost management, evaluating and managing performance and strategic management accounting.
Content
- Value-based management and financial performance measures
- Transfer pricing and divisional evaluation
- The balanced scorecard and benchmarking
- Budgeting in social and organisational context
- Cost management issues and practice
- Strategic management accounting
Reading List
General TextOther Reading: This module will make extensive use of journal articles. References will be supplied during the module Essential Reading
Ashton, D, T Hopper and R W Scapens Issues in Management Accounting 2nd edition AHS Primo search Supplementary Text
Drury, C Management and Cost Accounting 5th edition CD Primo search Horngren, Bhimani, Foster and Datar Management and Cost Accounting 1st edition HBFD Primo search
Notes
This module is at CQFW Level 6