This module, BUSB4006: Management Accounting, enhances students' knowledge and understanding of management accounting techniques in a modern business environment. You will examine the appropriateness and weaknesses of relevant cost accumulation and determination systems in supporting managerial decisions. Through the guided application of real-world management accounting techniques and examples, you will be able to appreciate the importance of cost information in addressing an organisation’s operational and strategic issues.

Upon successful completion of the module, students will be able to identify and apply appropriate management accounting techniques to produce reliable product cost information and analyse their impact on profitability. They will perform cost analyses using established cost accumulation methods to extract relevant data, assess the consequences on product costs, and evaluate their effect on managerial decisions. Students will also be able to communicate effectively by translating technical cost information into useful insights for decision-making, and propose improvements that enhance cost management and strengthen management accounting practice.