Teaching Responsibility
LJMU Schools involved in Delivery:
LJMU Partner Taught
Learning Methods
Lecture
Module Offerings
5530NCCG-JAN-PAR
5530NCCG-SEP-PAR
5530NCCG-SEP_NS-PAR
Aims
This module focuses on management accounting techniques to evaluate company performance, and how they influence management behaviour of an organisation.
Learning Outcomes
1.
Analyse the purpose of financial information.
2.
Summarise management accounting techniques to support organisational performance.
3.
Assess the recent history of large-scale business fraud and failure which was facilitated by the routine behaviour of senior accountants.
Module Content
Outline Syllabus:Users of financial information
Development and presentation of financial information
Microeconomic techniques
Cost allocation
Meaning and use of capital and capital budgeting
Definition of actual and standard costs, variances and controlling and correcting variances
Analysis of change including internal and external analysis and comparison of outcomes
Technology to support processes
Impact of change on management accounting