AC30320 - MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS

Module Identifier	AC30320
Module Title	MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS
Academic Year	2002/2003
Co-ordinator	Mr Mahbub Zaman
Semester	Semester 2
Pre-Requisite	AC30110
Course delivery	Lecture	14 Hours /SEMINAR
Assessment	Semester Exam	3 Hours	100%

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

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.

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