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AC.F213M: Management Accounting for Business Decisions

Department: Accounting and Finance NCF Level: FHEQ/QCF/NQF5//RQF5
Study Level: Part II (any yr) Credit Points: 15.0
Start Date: 09-10-2017 End Date: 27-04-2018
Available for Online Enrolment?: Y Enrolment Restriction: Fully available to all students
Module Convenor: Mr PS Wallace

Curriculum Design: Outline Syllabus

  • This module provides an introduction to the use of management accounting information for management purposes. This includes an examination of cost-volume profit analysis, the concepts of direct and indirect costs, and various costing methods. The importance of budgets to organisations and their impact on performance are also discussed.

Curriculum Design: Pre-requisites/Co-requisites/Exclusions

  • N/A

Curriculum Design: Single, Combined or Consortial Schemes to which the Module Contributes

  • N/A
  • 75% Exam
  • 25% Coursework

Educational Aims: Subject Specific: Knowledge, Understanding and Skills

  • The half unit course acts as an introduction to management accounting, and is designed to explore the basic principles and underlying concepts of the subject. The aim of the course is for students to develop an appreciation of the main approaches to measuring, analysing and reporting information to support management decisions.

    The objectives for the course are as follows:


    Examine the major aspects of management accounting in the organisation;

    Provide insights into the changing nature of manufacturing practice and the recent development of other management accounting methods (for example Strategic Management Accounting) and the impact on the role of the management accountant;

    Facilitate the development of skills for, and knowledge of, management accounting in the organisation.

Educational Aims: General: Knowledge, Understanding and Skills

  • N/A

Learning Outcomes: Subject Specific: Knowledge, Understanding and Skills

  • At the end of the course students should be able to:

    Describe the role of management accounting in an organisation and explain the changes to this role which have occurred in the past twenty years.

    Identify different elements of cost behaviour and explain their implications for decision making.

    Perform management accounting techniques such as Budgeting, Activity Based Costing.

    Understand the potential motivational and organisational affects of management accounting and accounting systems.

    Write a coherent report.

    Demonstrate good organisational, and written and oral presentation skills.

Learning Outcomes: General: Knowledge, Understanding and Skills

  • On successful completion of this module students will be able to...

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