Course Details in 2023/24 Session

Module Title	LM Management Accounting
School	Birmingham Business School
Department	Accounting
Module Code	07 36341
Module Lead	Inya Egbe
Level	Masters Level
Credits	20
Semester	Semester 1
Pre-requisites
Co-requisites
Restrictions	None
Contact Hours	Lecture-20 hours Seminar-20 hours Guided independent study-160 hours Total: 200 hours
Exclusions
Description	This module examines management accounting from a theoretical perspective by considering the purposes of generating management accounting information. It will review and extend basic management accounting concepts and techniques by looking at their role in providing appropriate information for economic decision-making, organisational control and performance evaluation. It offers students (including those with no previous management accounting background) an opportunity to study the subject from a conceptual standpoint. Where possible, the module will consider the impact of technology change, the current commercial environment and the needs of different types of businesses on the design of management accounting systems. In the context of the above framework, the module will include consideration of more recently developed techniques such as activity based costing, management and budgeting; life cycle and target costing, economic value-added and the balanced scorecard.
Learning Outcomes	By the end of the module students should be able to: Identify and critically analyse the nature of costs and assess the use of different costs for different purposes; Evaluate different methods for allocating costs to products and departments; Demonstrate comprehensive knowledge and understanding of the role of profit centres and investment centres and evaluate techniques to manage their performance including issues relating to transfer pricing; Identify and assess the changing environment of management accounting
Assessment	36341-01 : Group Presentation and Report : Presentation (25%) 36341-02 : Individual Assignment : Coursework (75%)
Assessment Methods & Exceptions	1,500 word group report & presentation (25%), and 3,000 word individual assignment (75%). Reassessment: 1,000 word individual essay (25%) & 3,000 word individual assignment (75%). Students resit the failed component only
Other
Reading List