ACC40020 Management Accounting

Academic Year 2019/2020

Management Accounting is important for implementing and controlling an organization's strategy. This course focuses in particular on the technical and behavioural attributes of management accounting systems to allow the participants to develop their understanding of, and their ability to use and design management accounting systems for decision-making and planning and controlling operations in the context of an organization's strategy.

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Curricular information is subject to change

Learning Outcomes:

On completing this module participants should:
- have mastered key tools in managerial accounting and know when to use them appropriately for decision-making and control;
- be able to explain how the cost and managerial information system that supports these tools operates;
- understand how managerial accounting information affects behaviour and decision-making;
- be able to modify or request modifications to the managerial information system to meet the specific decision-making needs of an organizational unit

Indicative Module Content:

- Managerial Accounting and Performance Management
- Cost concepts and behaviour; flexible budgeting
- Costing systems
- Relevant costs and benefits; cost-volume-profit analysis
- Costs and decision-making
- Cost allocation and Activity-Based Costing
- Customer Profitability Analysis
- Budgetary Planning and Control
- Decentralisation and Performance Evaluation
- Performance Measurement Systems: Balanced Scorecard
- Transfer Pricing

Student Effort Type Hours
Lectures

24

Specified Learning Activities

16

Autonomous Student Learning

85

Total

125

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.  
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Group Project: Group Case Study Unspecified n/a Standard conversion grade scale 40% No

30

Examination: Online Examination via Brightspace 2 hour End of Trimester Exam No Standard conversion grade scale 40% No

55

Continuous Assessment: Class Participation Throughout the Trimester n/a Standard conversion grade scale 40% No

15


Carry forward of passed components
No
 
Resit In Terminal Exam
Autumn Yes - 2 Hour
Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Not yet recorded.

The required textbook is:

JIAMBALVO, James (2020). Managerial Accounting, 7th edition, EMEA edition (available also as an ebook), John Wiley and Sons, Inc., Hoboken, New Jersey.
Spring
     
Lecture Offering 1 Week(s) - 24, 33 Thurs 10:00 - 11:50
Lecture Offering 1 Week(s) - 21, 31 Tues 09:00 - 10:50
Lecture Offering 1 Week(s) - 20, 22, 23, 24, 26, 29, 30, 33 Tues 14:00 - 15:50
Spring
     

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