Core Module Information
Module title: Advanced Management Accounting (HK)

SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC09912
Module leader: James Dunn
School The Business School
Subject area group: Accounting and Finance

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

Description of module content:

You will build on your knowledge of Management Accounting and learn howmanagement accounting systems have developed over the years.You will learn how to apply specialist cost and management accounting techniquessuch as activity-based costing, target costing and lifecycle costing and learn theimportance of throughput and environmental costing.You will learn how the decision-making process is affected by management?s attitude towards risk and how relevant costs are taken into consideration during this process.You will learn how a product moves through its lifecycle and how applying the correct pricing strategy can impact the success of a product in its market.You will critique and apply current budgeting theories such as Zero-Based Budgeting and Activity Based Budgeting and learn time series analysis as a forecasting tool.Building on this, you will gain an increased understanding of the importance ofvariance analysis.Finally, you will be able to assess the performance of companies and divisions using a range of performance measurement techniques.

Learning Outcomes for module:

Upon completion of this module you will be able to

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
2023/4, Trimester 1, Blended,
Occurrence: 001
Primary mode of delivery: Blended
Location of delivery: HONG KONG
Member of staff responsible for delivering module: James Dunn
Module Organiser:

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 28
Face To Face Practical classes and workshops 18
Face To Face CLASS TEST 3
Online Guided independent study 151
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Centrally Time Tabled Examination 70 1~2~3~4~5 Exam Period HOURS= 2
Report 30 1~2~3~4 10 , WORDS= 1500
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

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