Module Identifier |
AC30320 |
Module Title |
MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS |
Academic Year |
2004/2005 |
Co-ordinator |
Ms Jennifer R Lane |
Semester |
Semester 1 |
Pre-Requisite |
AC30110 |
Course delivery |
Lecture | 20 Hours |
|
Seminars / Tutorials | 2 Hours |
Assessment |
Assessment Type | Assessment Length/Details | Proportion |
Semester Exam | 2 Hours | 50% |
Semester Assessment | Assessment 1 (15%), Assessment 2 (15%), Assessment 3 (20%) | 50% |
Supplementary 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.
Aims
This module aims to explore theoretical issues and practical developments which impinge on management accounting practice.
Brief description
This module will include: the role of management accounting, cost management, evaluating and managing performance and strategic management accounting.
Content
The module will make extensive use of academic journal articles to discuss key issues in contemporary management accounting practice and development. It will focus on the following areas:
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 Lists
s
Other Reading: This module will make extensive use of journal articles. References will be supplied during the module
Books
** Supplementary Text
Drury, C Management and Cost Accounting
5th edition. CD
Horngren, Bhimani, Foster and Datar Management and Cost Accounting
1st edition. HBFD
** Essential Reading
Ashton, D, T Hopper and R W Scapens Issues in Management Accounting
2nd edition. AHS
Notes
This module is at CQFW Level 6