Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Advanced Management Accounting | |||
| Reference | BS3070 | Version | 5 |
| Created | January 2024 | SCQF Level | SCQF 9 |
| Approved | May 2019 | SCQF Points | 30 |
| Amended | March 2024 | ECTS Points | 15 |
| Aims of Module | |||
|---|---|---|---|
| To develop knowledge and understanding of the application of management accounting techniques to support planning, decision making, control and monitoring performance in a variety of business contexts. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Demonstrate an understanding of the role of processes as part of management accounting information systems. |
| 2 | Apply relevant and appropriate decision making techniques to a range of business scenarios incorporating financial and non-financial information. |
| 3 | Discuss management accounting techniques including behavioural aspects of the budget process. |
| 4 | Perform advanced standard costing and variance analysis for control. |
| 5 | Evaluate business performance using appropriate performance measurement techniques. |
| Indicative Module Content |
|---|
| Sources and presentation of management accounting information; relevant costing; pricing; risk and uncertainty; budget preparation; budget behaviour; standard costing and variance analysis; performance measurement; balanced scorecard; transfer pricing; divisional performance; sustainability. Incorporating ethical standards and behaviours throughout. |
| Module Delivery |
|---|
| The module is delivered in Blended Learning mode using structured online learning materials/activities and directed study, facilitated by regular online tutor support. Workplace Mentor support and work-based learning activities will allow students to contextualise this learning to their own workplace. Face-to-face engagement occurs through annual induction sessions, employer work-site visits, and modular on-campus workshops |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 30 | N/A |
| Non-Contact Hours | 30 | N/A |
| Placement/Work-Based Learning Experience [Notional] Hours | 240 | N/A |
| TOTAL | 300 | N/A |
| Actual Placement hours for professional, statutory or regulatory body | 228 |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
| Component 1 | |||||
| Type: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3, 4, 5 |
| Description: | Closed-book written examination | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| The module is assessed by one component: C1 - Examination - 100% weighting. Module Pass Mark = Grade D. | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| A | A |
| B | B |
| C | C |
| D | D |
| E | E |
| F | F |
| NS | Non-submission of work by published deadline or non-attendance for examination |
| Module Requirements | |
|---|---|
| Prerequisites for Module | None. |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | DRURY, C. and TAYLES, M., 2021. Management and Cost Accounting. 12th ed. Andover: Cengage Learning. |
| 2 | WEETMAN, P., 2010. Management Accounting 2nd edition. Harlow: Pearson. |