Learning Outcomes:
On completing this module, you should:
- have mastered management accounting concepts and tools that support the successful implementation of strategy;
- be able to develop management accounting information that motivate the right organisational behaviours;
- be able to develop the correct management accounting information for different types of decision-making;
- be able to design and modify management accounting systems to support better decision making, and planning and control.
Indicative Module Content:
- Management accounting and performance management
- Cost concepts and behaviour
- Costing systems
- Cost allocation and Activity-Based Costing
- Relevant costs and decision-making;
- Cost-volume-profit analysis
- Budgetary planning and control
- Decentralisation and evaluation of investment centres
- Transfer pricing
- Balanced Scorecard and Strategy Maps
- Sustainability strategies and application of management accounting tools