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DETAILED COURSE CONTENT



Course Code :

COMF32152


Title :

Advanced Management Accounting


Type/Status :

Compulsory

aaaaaaaaaaaa Aims :
This course module is designed to develop the analytical skills of the students through improving the awareness of the need to use different types of accounting and other information for strategic decision making and performance management
Learning Outcome : aaaaaaaaaaaaaaaa
By the end of this course unit students should be able to:
  • understand a better  theoretical framework on  management accounting practices.
  • develop an understanding of how cost information can be used for decision making by describing and evaluating various costing systems.
  • introduce various performance evaluation measures, focusing on those that are more effectively linked to value creation and strategy implementation.
  • highlight contemporary issues in management accounting theory and/or practice.

Course Content : Activity Based Costing and Activity Based Management (ABM); Customer Profitability Analysis; Target costing; Life cycle costing; Kaizen costing; Decentralization and Transfer Pricing; The Balanced Scompulsorycard and other methods of Performance Measures; JIT Manufacturing & Purchasing; Total Quality Management; Advanced aspects of Standard Costing & Variance analysis; Contemporary issues in management accounting

Method of Teaching & Learning:

Lectures, Case studies, Class Room Discussions, and Skill development activities.

Scheme of Evaluation:

Assignments, Presentations and End semester examination.

The weights given to each component of the evaluation method is announced at the commencement of the module.


Recommended Readings: Horngren, T. C., Foster, G., & Datar, S. M. (2000). Cost Accounting: A Managerial Emphasis (10th ed.). Prentice Hall.

Kaplan, R. S., & Atkinson, A. A. (1998). Advanced Management Accounting (3rd ed.). Prentice Hall.