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Unit Summary
Pre-requisites
Unit aim
Presents advanced knowledge and skills in management accounting for support in organisational strategic decision-making. Students will develop and apply analytical and problem-solving skills to provide advice on issues associated with strategy development, implementation and monitoring. Using case studies, students will tackle contemporary issues such as sustainable management practices, effective corporate social responsibility and managing multi-national operations.
Unit content
Module 1: Review of strategic management accounting concepts for decision making. Managing product mix and product pricing
Module 2: Managing supply chains, just in time inventory management and corporate sustainability
Module 3: The Balanced scorecard framework
Module 4: Governance and risk management. Managing multinational operations - responsibility accounting
Module 5: Managing multinational operations - Transfer pricing
Module 6: Managing and compensating executive performance and measuring shareholder value
Learning outcomes
Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.
| On completion of this unit, students should be able to: | |
|---|---|
| 1 | Appraise the role of management accounting information in organisational planning and control, performance measurement and strategic decision-making |
| 2 | Critically analyse management accounting concepts and techniques |
| 3 | Apply management accounting techniques to support strategic business decisions |
| 4 | Evaluate issues associated with organisational governance, risk management and ethical practices and present recommendations. |
On completion of this unit, students should be able to:
- Appraise the role of management accounting information in organisational planning and control, performance measurement and strategic decision-making
- Critically analyse management accounting concepts and techniques
- Apply management accounting techniques to support strategic business decisions
- Evaluate issues associated with organisational governance, risk management and ethical practices and present recommendations.
Prescribed texts
- eBook or print: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V , 2020, Management Accounting, 4th edn, Wiley. ISBN: 9780730369387.
- eBook or print: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V , 2020, Management Accounting, 4th edn, Wiley. ISBN: 9780730369387.