Module Identifier AC30210  
Module Title MANAGEMENT ACCOUNTING 2: TECHNIQUES FOR DECISION-MAKING  
Academic Year 2000/2001  
Co-ordinator Professor Kevin Holland  
Semester Semester 2  
Pre-Requisite AC30110  
Course delivery Lecture   12 Hours  
  Tutorial   4 Hours  
Assessment Exam   2 Hours   80%  
  Course work     20%  

Brief description
This module is designed to give a detailed understanding of the accounting techniques appropriate to strategic decision making, planning, and control issues. To achieve these objectives the following topics will be covered: Working Capital Management, Relevant costs for decision-making, Decision under uncertainly, Cost estimation and pricing, and Advanced variance analysis.

Module outline and readings can be found at:

http://www.aber.ac.uk/smba/english/current/ac30210.htm

Module outline
The current year's module outline can be found via The School's website