AC30320 - MANAGEMENT ACCOUNTING III: ISSUES AND DEVELOPMENTS

Module Identifier	AC30320
Module Title	MANAGEMENT ACCOUNTING III: ISSUES AND DEVELOPMENTS
Academic Year	2001/2002
Co-ordinator	Mr Mahbub Zaman
Semester	Semester 1
Pre-Requisite	AC30110
Course delivery	Lecture	23 Hours
	Seminars / Tutorials	7 Hours
Assessment	Exam	3 Hours	100%

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.

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.

Review the different

Reading Lists

Books
D Ashton, T Hopper and R W Scapens. Ijssues in Management Accounting. 2nd edition. AHS
C Drury. Management and Cost Accounting. 5th edition. CD
Horngren, Bhimani, Foster and Datar. Management and Cost Accounting. 1st edition. HBFD