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.
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.