Page 14 - NCUK Brochure
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Module 5: Management Module 6: Management Themes
Accounting (Semester 2) and Case Studies (Semester 2)
This module aims to provide students with a This module aims to provide students with the
broad understanding of the function and the theory, practice and structure of the
importance of management accounting in fundamental elements of business management.
supporting management decision-making. It is The module focuses on the application of the
recognised that students studying this module strategic, operational and ethical streams of
may not progress further to specialist accountancy business management in a range of different
studies and it is therefore important to give a organisations.
broad introductory module rather than
technically detailed coverage of the subject. 1. An introduction to Management Themes
2. Overview of the Historical Development
The module will cover key areas such as ‘decision
making’; ‘cost assignment’; ‘planning and of Management Thinking, Theory and
control’ to give specialist accounting students Practice
the foundation they will require for more 3. Practical Strategic Management Issues
advanced coverage of the subject area. 4. Strategy and Planning
5. Strategy and Implementation
1. Introduction to Management Accounting 6. Operations Management: Introduction
7. Operations Management and Quality
2. Information for Decision Making (1): Profit 8. Operations Management and the Supply
Volume Analysis Chain
9. Operations Management and R&D
3. Information for Decision Making (2): 10. Ethics – Current issues and Future Positions
Relevant Costs and Revenues 11. Stakeholder Theory and Implications for
Ethics
4. Information for Decision Making (3): 12. Corporate Social Responsibility
Pricing and Profitability
5. Capital Investment Appraisal (1)
6. Capital Investment Appraisal (2)
7. Cost Assignment (1)
8. Cost Assignment (2)
9. Cost Assignment: Introduction to Activity
Based Costing (ABC)
10. Budgeting Process (1)
11. Budgeting Process (2)
12. Budgetary Process (3) Control Systems
13. Introduction to Standard Costing and
Variance Analysis
