Business and management studies

Introduction to Management Accounting

Module code: N1527
Level 4
15 credits in autumn semester
Teaching method: Lecture, Seminar
Assessment modes: Unseen examination, Coursework

Management and cost accounting identifies, measures and communicates information for valuation purposes. It enables managers and employees to make informed judgements and decisions.

To provide both financial and non-financial information to decision-makers, it requires understanding of decision-making processes and different information needs.

This module provides an introduction to the role and content of management accounting systems. You're introduced to:

  • computational and evaluative techniques for information analysis
  • organisational planning
  • problem solving.

Module learning outcomes

  • Demonstrate an appreciation of cost and management accounting systems
  • Evaluate information about organisations and transactions and select appropriate management accounting tools to analyse data and create valid and relevant management information
  • Select and apply cost and management accounting techniques appropriate for pricing, reporting and control and for decision-making
  • Evaluate the role of management accounting in the provision of information for organisational planning, control and decision-making