Intermediate Management Accounting module (BU22002)

Learn about advanced aspects of management accounting including different costing methods, issues relating to management control, and decision making.

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Module code


What you will learn

In this module, you will:

  • discuss advanced aspects of management accounting including different costing methods, such as job, batch, process, and activity-based costing
  • discover techniques to help management control company operations, such as variance analysis and advanced aspects of breakeven analysis
  • learn techniques to facilitate optimal decision making.

By the end of this module, you will:

  • be able to identify and analyse appropriate costing methods for different business contexts
  • understand different management accounting techniques required for planning and control
  • use a wide-range of management accounting techniques to support decision-making in organisations
  • be able to communicate in a clear, concise manner to senior executives about the performance and operation of their company
  • be aware of how various management accounting techniques are used in different sectors and across different countries.

Assignments / assessment

Class test (20%)

  • Involving a management accounting scenario
  • Final week of Semester 2

Final exam (80%)

  • Exam lasts 2 hours
  • During main exam diet

Teaching methods / timetable

You will learn by taking a hands-on approach. This will involve taking part in tutorials and practical sessions. Learning material is provided through videos, review notes, examples, and tutorial questions, including presentations and demonstrations.

Week Topics covered
1 Introduction and traditional overhead allocation
2 Activity-based costing
3 Job costing
4 Process costing
5 Joint and by-product costing
6 Reading week
7 Management control systems
8 Standard costing and variance analysis
9 Cost-volume-profit analysis, limiting factors, and operational gearing
10 Throughput accounting and Advanced Breakeven Analysis


This module is available on following courses: