The aim of this module is to introduce students to the nature and purpose of management accounting and to establish a sound foundation in its fundamental techniques. Students will learn how to evaluate, compare, contrast and apply a range of techniques and procedures for application in management accounting in different situations and for different purposes.
A. Understand, interpret and analyse management accounting information, and demonstrate an awareness of the importance of non-financial factors;
B. Evaluate the usefulness of various management accounting techniques in different situations and for different purposes.
C. Appreciate the scope and purpose of management accounting.
This module will be taught using a combination of lectures, tutorials and consultation hours. Learning will also be reinforced by appropriate readings from the course text.