110.329

School of Accountancy

110.329 Advanced
Management Accounting
Study Guide
Semester One – 2012

This course pack may be used only for the University’s educational purposes. It includes extracts of copyright works copied under copyright licences. You may not copy or distribute any part of this course pack to any other person. Where this course pack is provided to you in electronic format you may only print from it for your own use. You may not make a further copy for any other purpose. Failure to comply with the terms of this warning may expose you to legal action for copyright infringement and/or disciplinary action by the University.

Contents

110.329 Advanced Management
Accounting
Page:

Study Objectives

Module 1:

Week 1 & 2:

Strategic Management Accounting

2

Module 2:

Week 3 & 4:

Costing Systems

4

Module 3:

Week 5:

Budgeting

7

Module 4

Week 6, 7 & 8:

Decision Making

9

Module 5:

Week 9, 10 & 11: Performance Measurement

Module 6:

Week 12:

11

Management Accounting and
Non-Manufacturing Organisations

110.329 STUDY GUIDE 2012

14

1

Strategic Management
Accounting
Week One and Two
Module
One

Learning Objectives
After studying this topic you should be able to:
1. Discuss the need for Management Accounting information.
2. Describe and evaluate the role of Management Accountants in organisations.
3. Explain the importance of ethical behaviour for Management Accountants.
4. Discuss and explain Strategic Cost Management.
5. Discuss and explain the concept of Strategic Management Accounting
6. Discuss the link between Strategy and Management Accounting

Readings
Text:



Chapter 1: Introduction to Cost Management
Chapter 11: Strategic Cost Management.

Selected Readings


Haylock, J., (2010). Sense of purpose. Chartered Accountants Journal. June
2010, p57.



Wilson, R.M.S., (1995). Strategic management accounting. Aston, D., Hopper,
T.,