AC6010: Strategic Management Accounting

AC6010: Strategic Management Accounting

Please note this module descriptor is indicative of the structure of this course and may be subject to change.

Module Title Strategic Management Accounting
Module Code AC6010
Module Tutor Mouhamed Thiam
School School of Business and Technology
CAT Points 15
Level of Study 6
Brief Description

This module aims to support the student's development of his/her ability to select and apply relevant financial techniques in supporting the management of a business or non-business organisation, and to interpret and explain the results. It aims to facilitate the acquisition by students of a balance of skills and knowledge including skills in applying quantitative techniques; the ability to interpret and explain the results of these calculations; the ability to critically evaluate the techniques; and a recognition that management accounting, like other areas of management, is context-dependent, and has to be put into the context of the particular organisation and its own strategy, culture and management style.


Indicative Syllabus
  1. Appraise the objectives of management accounting, its role as part of a business information system and its link to the strategy of the organisation.
  2. Identify relevant costs and apply appropriate techniques for decision-making to a wide range of management decision situations including short-term decision making and CVP in a multi product situation, long-term decision making  and the use of investment appraisal techniques, those involving uncertainty and conflicting demands for resources.
  3. Discuss and evaluate the various pricing strategies which may be adopted by organizations and their effects.
  4. Critically evaluate the alternative methods available of transfer pricing within a divisionalised organisation and evaluate their respective strengths and weaknesses on a range of alternative scenarios.
  5. Utiliise advanced techniques of standard costing including mix and yield, operational and planning and market share and size in order to provide detailed information for cost control.
  6. Identify potential multi-dimensional performance measures appropriate to a variety of business situations and recommend methods of implementation.
  7. Evaluate the usefulness of cost management techniques in furthering the strategy of the organization
  8. Assess the main recent and current developments in management accounting and relate these to the wider business environment.
Learning Outcomes

A student passing this module should be able to:

  1. Evaluate the contexts in which management accounting operates within an organisation and its link to the external environment; (PLO1)
  2. Apply the technical language and practices of management accounting; (PLO2)
  3. Select the correct tools to aid management decision making and present the information in an appropriate format; (PLO3)
  4.  Evaluate the contemporary theories and empirical evidence concerning management accounting; (PLO4)
  5. Critically evaluate and analyse management accounting techniques, showing the ability to draw reasoned conclusions; (PLO5)
  6. Manage their learning independently, including being able to find, extract and analyse data from many different sources; (PLO6)
  7.  Apply appropriate communication and numerical skills, including the ability to present quantitative and qualitative information, together with analysis, argument and commentary, in form which will be understood by its intended audience. (PLO8)
Learning and Teaching Activities Scheduled Contact Hours: 30
Independent Learning Hours: 120
Assessment (For further details see the Module Guide) 001: 70% Written Exam: End of module, unseen, closed book: 3.00 hours
002: 30% Coursework: Individual, portfolio: 1000 Words
Special Assessment Requirements
Indicative Resources The current reading list can be found in the Module Guide, which your lecturer should make available via Moodle.

What are Course Maps and Module Descriptors?

Course Maps

A course map contains a list of the individual study units, called modules, that you study to complete your course. Some modules are compulsory, but you can sometimes choose modules outside your core area of study which interest you.

Module Descriptors

A module is a self-contained, individual unit of study. The module descriptor provides various details about the module including who the module tutor is, what you will be studying, how you will be assessed and what you will have learned once you have completed the module.

Course Resources Archive

Course maps and module descriptors from previous years can be found in the Course Resources Archive.

  • @uniofglos
  • #TeamGlos