Management Accounting


This module introduces the student to the concept of management accounting and its role in planning, control, and decision-making within the sustainable business environment.

Learning Outcomes

  1. Describe and illustrate the relationship between financial accounting and management accounting.

  2. Examine the nature of costs and apply the principles of accounting for overhead costs.

  3. Illustrate and apply the principles of cost volume profit analysis in decision-making.

  4. Appraise and interpret variance analysis techniques as part of the budgetary control process.

  5. Evaluate capital investments proposals within an evolving sustainable business environment.

% Coursework 30%
% Final Exam 70%