Brief description
The objective of this module is to explore theoretical issues and practical developments which impinge on management accounting practice. These include: role of management accounting, cost management, evaluating and managing performance and strategic management accounting.

Aims
The module aims to assist the development of a variety of PTS by encouraging students to:

• Identify and distil key features 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.

Learning outcomes
After completing this module students should be able to:

• Review the different roles of management accounting in social and organisational context:
• Discuss the various approaches that fall within the area of cost management including target costing, activity based management, business process re-engineering, total quality management, value chain analysis and just-in-time methods;
• Discuss the use of financial measures to achieve goal congruence and examine the various techniques of transfer pricing in divisionalised and multinational companies;
• Examine the elements of strategic management accounting and discuss the different contributions that have been made to its development.

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