AC30320 - MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS

Module Identifier

AC30320

Module Title

MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS

Academic Year

2003/2004

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		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.

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
** Essential Reading
D Ashton, T Hopper and R W Scapens Issues in Management Accounting 2nd edition. AHS
** Supplementary Text
C Drury Management and Cost Accounting 5th edition. CD
Horngren, Bhimani, Foster and Datar Management and Cost Accounting 1st edition. HBFD
Other Reading: This module will make extensive use of journal articles. References will be supplied during the module

Notes

This module is at CQFW Level 6