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Module Title
Business Operations - Performance

Budget, responsibility centres, project appraisal, pricing, costing methods

SCQF Points10
ECTS Points5
CreatedAugust 2010
ApprovedMay 2014
AmendedAugust 2013
Version No.1

This Version is No Longer Current
The latest version of this module is available here
Prerequisites for Module

To have passed the relevant first modules or equivalent.

Corequisite Modules


Precluded Modules


Aims of Module

To demonstrate knowledge of cost management through application.

Learning Outcomes for Module

On completion of this module, students are expected to be able to:

1. Analyse and evaluate the principles of cost management.
2. Apply knowledge and understanding of costs and drivers of cost.
3. Demonstrate the ability to effectively communicate an understanding of cost management.

Indicative Module Content

Cost accounting systems; forecasting techniques; project appraisal; pricing and product decisions; cost planning and analysis for competitive advantage; budgeting and management control; control and performance measurement of responsibility centres.

Indicative Student Workload

Contact Hours

Distance Learning
Virtual tutorials and workshops

Directed Study

Assessment preparation
Directed research and reading

Private Study

Private study

Mode of Delivery

The mode of delivery is Distance Learning - with a focus on the use of interactive online activities such as forums and chat rooms.

Assessment Plan

Learning Outcomes Assessed
Component 1 1,2,3

Component one consists of coursework.

Indicative Bibliography

1.ATRILL, P. and McLANEY, E., 2015. Management accounting for decision makers. 8th ed. Harlow: Pearson.
2.DRURY, C., 2015. Cost and management accounting: an introduction. 8th ed. Andover: Cengage Learning.
3.DUGDALE, D. and LYNE, S., 2010. Budgeting practice and organisational structure. London: Elsevier/CIMA.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781