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AERD30050

Academic Year 2025/2026

Financial Planning and Control (AERD30050)

Subject:
Agribus Extension & Rural Dev
College:
Health & Agricultural Sciences
School:
Agriculture & Food Science
Level:
3 (Degree)
Credits:
5
Module Coordinator:
Ms Aoife Byrne
Trimester:
Autumn
Mode of Delivery:
Blended
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

Background and relevance of financial planning and control to food and agribusiness management, the respective roles of financial and managerial accounting are distinguished, costs are defined and systems of cost classification are presented. Issues in accounting for materials, labour and overhead expenditure for the purposes of decision making and for management control. Approaches to costing including variable (marginal) costing, costs for pricing purposes, joint product costing and concepts of waste and scrap are presented. Other main topics include: cost-volume-profit analysis, capital investment analysis, and activity based costing. The module is completed with discussion of the budgetary control process.

About this Module

Learning Outcomes:

On completion of this module students should be able to: Explain how management accounting differs from financial accounting; outline and explain bases for classifying costs and revenues and systems of accounting for materials, labour and overheads; explain the principles and use the methods of cost-volume-profit analysis and of investment analysis; describe budgetary control systems and construct simple departmental and functional budgets; discuss the strengths and limitations of traditional and more modern costing and managerial accounting methods; outline the information needs of business managers and discuss behavioural and other issues in designing and specifying management information systems.

Student Effort Hours:
Student Effort Type Hours
Lectures

30
Specified Learning Activities

15
Autonomous Student Learning

60
Total

105

Approaches to Teaching and Learning:
The approach to teaching will involve a mixture of active/task-based learning together with lectures and tutorials, delivered in a blended approach.
AI may not be used for the purposes of any assessments and/or examinations undertaken as part of this module.

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Co-requisite:
AERD20030 - Business Management

Equivalents:
Financial Planning and Control (AERD37050)


 

Assessment Strategy
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): End of trimester exam End of trimester
Duration:
2 hr(s)
 Standard conversion grade scale 40% No
75
 Yes
Quizzes/Short Exercises: Mid trimester continuous assessment.
Timing of assessments is indicative and may be subject to change.		 Week 6, Week 10 Standard conversion grade scale 40% No
25
 No

Carry forward of passed components
Yes
 

Resit In Terminal Exam
Spring Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Continuous Assessment: Detailed class feedback available post assessment with individual feedback provided by request only and by appointment with the lecturer. Final Examination: Individual feedback provided by request only

Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
Autumn Lecture Offering 1 Week(s) - 1, 2, 3, 4, 5, 6, 7, 9, 10, 12 Mon 11:00 - 12:50
Autumn Once Off Offering 1 Week(s) - 11 Mon 11:00 - 12:50
Autumn Lecture Offering 1 Week(s) - Autumn: All Weeks Tues 10:00 - 10:50
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