Intermediate Management Accounting module (BU22002)
Learn about advanced aspects of management accounting including different costing methods, issues relating to management control, and decision making.
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.
|Introduction and traditional overhead allocation
|Joint and by-product costing
|Management control systems
|Standard costing and variance analysis
|Cost-volume-profit analysis, limiting factors, and operational gearing
|Throughput accounting and Advanced Breakeven Analysis
This module is available on following courses: