43121 Advanced Management Accounting

Course Description

This course builds on and extended the material covered in cost and managerial accounting. It covers statistical cost estimation techniques, theory of constraints. And decision making under uncertainty. Variance investigations decisions, performance evaluation, and current trends in management accounting.

Course Description

Learning Objective

  • By the end of this course, students should be able to:
  • 1. Evaluate an organisation’s strategy and associated risks using a strategy-based value chain and examine the linkages to and between strategy, processes and activities.
  • 2. Explain the importance of strategic decision-making and the resulting implications for an organisation at the strategic, process and activity level.
  • 3. Evaluate divisionalisation options, alternative transfer pricing systems, and performance management systems.
  • 4. Discuss supplier and customer value and the management accounting implications of supplier and customer linkages.
  • 5. Examine the management accounting contribution to the management of quality and sustainability

Credits

    3

Books for this Course

  • "Advanced Management Accounting First Edition by Frank Selto, Tom Groot ISBN-13: 9780273730187 Publisher: Prentice Hall Publication date: 4/1/2013 Edition description: New Edition Pages: 472"

Times Offered

  • September 2015
  • January 2016

Course Prerequisite

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