Content and teaching | Assessment | Availability

Module content and teaching

Principal aims

This module builds on first and second-year Management Accounting and is concerned with the design and functioning of cost management systems. Drawing on recent cost management research, the module focuses on the principles relating to cost management systems design and the applicability of designs to organisational context.

Principal learning outcomes

On successful completion of the module you should be able to: distinguish between traditional and recent types of cost management systems; distinguish between different purposes of cost management systems; discuss principles of cost management systems design, development, implementation, and use; discuss the effectiveness of cost management systems for different control objectives in decentralised organisations; evaluate the suitability of costing systems in relation to organisational context; speculate about the future of cost management systems; critically analyse case studies; construct robust narratives, combining strategic business considerations and cost management system detail; prepare cost management information fit for management decision-making.

Timetabled teaching activities

1 x 2 hour lecture per week, 1 x 1 hour seminar per week

Departmental link

http://www.wbs.ac.uk/students/undergraduate/

Module assessment

Assessment group	Assessment name	Percentage
12 CATS (Module code: IB373-12)
A1 (Assessed work only)	Assessed Course Work	80%
	Assessed Course Work	20%
	Assessed Course Work	100%

Module availability

This module is available on the following courses:

Core

N/A

Optional Core

N/A

Optional

• Undergraduate Computer and Business Studies (GN51) - Year 3
• Undergraduate Computer and Business Studies (with Intercalated Year) (GN5A) - Year 4
• Undergraduate Law and Business Studies (MN31) - Year 3
• Undergraduate Law and Business Studies (MN32) - Year 3
• Undergraduate Law and Business Studies (MN32) - Year 4
• Law and Business Four Year (Qualifying Degree) (MN34) - Year 3
• Law and Business Four Year (Qualifying Degree) (MN34) - Year 4
• Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 4
• Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 4
• Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 5
• Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 4
• Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 5
• Undergraduate International Business (N140) - Year 4
• Undergraduate International Business with French (N1R1) - Year 4
• Undergraduate International Business with German (N1R2) - Year 4
• Undergraduate International Business with Italian (N1R3) - Year 4
• Undergraduate International Business with Spanish (N1R4) - Year 4
• BSc in Management (N201) - Year 3
• BSc in Management (with Intercalated Year/UPP) (N202) - Year 4
• BSc in International Management (N203) - Year 4
• BSc in Management (with Intercalated Year/UPP) (N210) - Year 4
• Undergraduate Accounting and Finance (NN35) - Year 3
• Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN36) - Year 4
• Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN37) - Year 4