Individual 2000 words

Closed Book Examination

Management Accounting &amp; Business Ethics.
Strategic Management Accounting including benchmarking, business process re-engineering, etc.
Performance management &amp; reporting using FPI &amp; NFPI including Balanced Scorecard &amp; Building Block Model.
Modern manufacturing techniques e.g. target costing, kaizen costing, throughput accounting, six sigma, lean manufacturing, TQM.
Product life cycle costing including cost reduction &amp; value enhancement.
Performance measurement in NFP/Public Sector e.g. 3Es &amp; VFM, ZBB, service/operation costing.
Divisionalisation &amp; performance measure e.g. ROI, RI, behavioural/motivation theories.
Environmental accounting.
Transfer pricing including dual prices &amp; lump sum payments and effect on motivation/autonomy of managers.
Cost estimation using learning curve.
inventory management e.g. MRP, JIT &amp; impact on budgeting.

Strategic Management Accounting - 6501AFYPC

Strategic Management Accounting

Discuss and appraise current developments and issues in management accounting.

Analyse theoretical and ethical dimensions of management accounting and their relationship with practice.

Apply and evaluate advanced management accounting techniques relating to planning, control, decision-making and performance management.

Research and critically analyse how real companies have implemented advanced management accounting techniques.