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Management Accounting


This module equips the student with critical knowledge of the theories and concepts of management accounting. This foundation will equip the student to apply management accounting techniques in practice, in order to be able to add value to the firm.


Upon successful completion participants will be able to:

  • Critically assess the changing role of management accounting.
  • Critically consider various approaches to performance measurement and control in various types of organisations, and devise and evaluate indicators of performance
  • Design and use variances to support feedback analysis and strategic control
  • Critically evaluate the uses of managerial accounting information for strategic decision making in various business contexts
  • Select, devise and apply different types of cost allocation and explain their different roles for supporting strategic managerial decisions


Cost Accounting Systems

  • Traditional,
  • Activity based
  • Throughput,
  • Target
  • Etc

Product life cycle costing
Capital Project Appraisal systems
Valued based management and other performance measurement approaches
Divisional performance and transfer pricing
Management control systems


In-module assessment - 30%
Reflective log (1000 words) - 20%
Coursework (3000 words) - 50%

Single consolidated mark returned by tutor after completion of the PMA.


Contact hours: 30