Teaching Responsibility

LJMU Schools involved in Delivery:

LJMU Partner Taught

Learning Methods

Lecture

Workshop

Module Offerings

6501AFYPC-SEP-PAR

Aims

To develop more advanced/complex techniques underpinning management accounting and to provide students with current technical & theoretical areas within management accounting.

Learning Outcomes

1.
Apply and evaluate advanced management accounting techniques relating to planning, control, decision-making and performance management.
2.
Discuss and appraise current developments and issues in management accounting.
3.
Analyse theoretical and ethical dimensions of management accounting and their relationship with practice.
4.
Research and critically analyse how real companies have implemented advanced management accounting techniques.

Module Content

Outline Syllabus:Management Accounting & Business Ethics. Strategic Management Accounting including benchmarking, business process re-engineering, etc. Performance management & reporting using FPI & NFPI including Balanced Scorecard & 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 & value enhancement. Performance measurement in NFP/Public Sector e.g. 3Es & VFM, ZBB, service/operation costing. Divisionalisation & performance measure e.g. ROI, RI, behavioural/motivation theories. Environmental accounting. Transfer pricing including dual prices & lump sum payments and effect on motivation/autonomy of managers. Cost estimation using learning curve. inventory management e.g. MRP, JIT & impact on budgeting.
Module Overview:
To develop more advanced/complex techniques underpinning management accounting and to provide students with current technical & theoretical areas within management accounting. The module is designed to develop advanced knowledge and skill in management accounting theory and techniques.
Additional Information:The module is designed to develop advanced knowledge and skill in management accounting theory and techniques.

Assessments

Exam

Portfolio