| Delivery Type | Delivery length / details |
|---|---|
| Lecture | 36 Hours. 18 1-hour lectures per semester |
| Seminars / Tutorials | 8 Hours. 4 1-hour tutorials per semester |
| Assessment Type | Assessment length / details | Proportion |
|---|---|---|
| Semester Assessment | One 2000 word report - Set in Semester 1 | 30% |
| Semester Exam | 2 Hours - Set in Semester 2 | 70% |
| Supplementary Exam | 2 Hours | 100% |
On successful completion of this module students should be able to:
* Analyse, select and calculate appropriate costing method in a given situation
* Discuss and evaluate how the choice of costing techniques can impact on accountability and performance measurement
* Explain and evaluate the behavioural aspects of management accounting
* Evaluate and analyse a decision scenario using an appropriate accounting technique
* Discuss and evaluate limitations of accounting techniques
* Evaluate and discuss the impact of working capital management
This module aims to build upon the foundations of management accounting established in module AC10210, to deepen and extend knowledge of fundamental concepts and techniques of management accounting.
This module will focus on aspects of accounting which support the exercise of management control and decision making. A thorough grounding in costing techniques will provide students with the necessary foundation for examination of accounting techniques appropriate to pricing and strategic decision making, cost management, planning and control.
This module is at CQFW Level 6