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Module Title
Advanced Management Accounting CIMA P2

Budget, responsibility centres, pricing, cost planning

SCQF Points20
ECTS Points10
CreatedAugust 2010
ApprovedMay 2014
AmendedSeptember 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This Version is No Longer Current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 and second year modules or equivalent.

Corequisite Modules


Precluded Modules


Aims of Module

To apply tools and techniques relevant to the management accounting process for long term decision making and control in order to support the implementation of the organisation's strategy.

Learning Outcomes for Module

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

1. Evaluate techniques for analysing and managing costs for competitive advantage.
2. Discuss decision making in responsibility centres, issues arising from the use of performance measures and budgets for control and evaluate issues arising from the division of the organisation into responsibility centres.
3. Evaluate information to support project appraisal and discuss pricing strategies and their consequences.
4. Analyse information to assess its impact on long term decisions and discuss management's responsibilities with regard to risk.

Indicative Module Content

As per CIMA P2 2015 Syllabus.

Indicative Student Workload

Contact Hours

Distance Learning
Virtual lectures, tutorials and workshops

Directed Study

Assessment preparation
Directed question practice
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 1,2,3,4

Component one is the CIMA P2 Management level exam.

Indicative Bibliography

1.Guided and timely sources of literature available from the University library according to the subject matter under consideration.

Additional Notes

Core module material is provided, and includes material from, published by CIMA and Kaplan.

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