|Delivery Type||Delivery length / details|
|Seminars / Tutorials||2 Hours.|
|Assessment Type||Assessment length / details||Proportion|
|Semester Exam||2 Hours Unseen written examination||50%|
|Semester Assessment||Assessment 1 1,000 words Assessment 1||20%|
|Semester Assessment||Assessment 2 1,500 words||30%|
|Supplementary Assessment||Repeat Failed Elements or equivalent||100%|
On successful completion of this module students should be able to:
* 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.
This module aims to explore theoretical issues and practical developments which impinge on management accounting practice.
This module will include: role of management accounting, cost management, evaluating and managing performance and strategic management accounting.
- 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 ListEssential Reading
Ashton, D, T Hopper and R W Scapens Issues in Management Accounting 2nd AHS Primo search Hopper, Northcott, Scapens (2007) Issues in Management Accounting 3rd Pearson Education Ltd Primo search Consult For Futher Information
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
(2005.) Controlling strategy :management, accounting, and performance measurement /edited by Christopher S. Chapman. Oxford University Press Primo search
This module is at CQFW Level 6