Core Module Information
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SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC09302
Module leader: Suki Kaur
School The Business School
Subject area group: Accountancy

There are no pre-requisites for this module to be added

Description of module content:

On completion of this module you will be able to apply specialist management accounting techniques. In addition, you will understand the concept of relevant costing for decision making and the effect of risk and uncertainty on decisions. You will be able to apply current budgeting approaches and use forecasting techniques. You will gain an increased understanding of standard costing through becoming familiar with current thinking on the standard setting process and relevance of standard costing. Finally you will be able to assess divisional performance using a range of measures whilst taking account of inter divisional transfer pricing on the measurement of performance.
Specialist Techniques: Activity Based Costing; Environmental management accounting; Lifecycle Costing; Target Costing.
Decision Making: Relevant Costs, Multiple Limiting Factors (including linear programming) and Risk.
Pricing: Economists Model; Generic Strategies; Customer Specific Pricing.
Budgeting: Budget Theory; Zero Based Budgeting; Activity Based Budgeting; Forecasting Techniques including Time Series Analysis and Learning Curve.
Standard Costing: Planning and Operational Variances; Mix and Yield variance; Relevance of Standard Costing in the modern environment.
Performance Measurement: Balanced scorecard; Measurement of Divisional Performance; Transfer Pricing, management Behaviour.

Learning Outcomes for module:

LO1: Appraise current specialist techniques in management accounting

LO2: Discuss the criteria which affect the relevance of management accounting information for decision making including alternative approaches to product pricing.

LO3: Evaluate different approaches to budgeting and the quantitative forecasting techniques which are used in budgeting.

LO4: Describe the process of standard costing and discuss its relevance in the current work environment.

LO5: Discuss issues relating to performance measurement, performance measurement techniques, and management behaviour in their application.

Full Details of Teaching and Assessment

Indicative References and Reading List - URL:
Advanced Management Accounting (Malaysia)