The aim of this module is to build on the basic methods covered in ACF114 through coverage of a range of additional techniques that aid planning, control and decision-making. Themes relating to the impact of internal accounting systems on managerial motivation and incentives will also be introduced.
A. Understand a range of management accounting information for control, planning and decision-making.
B. Analyse and evaluate information such that suitable recommendations to management may be made, showing an awareness of financial and non-financial factors.
C. Demonstrate an awareness of the behavioural impact of management accounting systems in terms of motivation and incentives.
This module will be taught using a combination of lectures and weekly tutorials. Learning will also be reinforced with materials which will be distributed during the semester.