- UCAS course code
- N202
- UCAS institution code
- M20
BSc Management (Innovation, Strategy and Entrepreneurship) with Industrial / Professional Experience / Course details
Year of entry: 2024
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Course unit details:
Intermediate Management Accounting
Unit code | BMAN21040A |
---|---|
Credit rating | 20 |
Unit level | Level 2 |
Teaching period(s) | Full year |
Available as a free choice unit? | No |
Overview
The course explores theoretical concepts, practice, design and broader issues of cost and management accounting. It examines the characteristics of costing systems and the use of cost information in management decision making, at both the operating and strategic levels. Topics covered include (in no particular order): cost behavior, cost accumulation and assigning costs, intermediate costing methods, strategic cost management, pricing intra-company transfers, pricing decisions and the role of costs, profit planning and the full process of preparing the master budget, flexible budgets and management by exception, beyond budgeting, case studies on costing, pricing and budgeting, pricing product design, product development and marketing, target cost analysis, reverse-income analysis, strategy and long-term allocation processes, intra-firm coordination and capital budgeting, performance management, segmental reporting and decentralization, the role of management accounting in facilitating value, and environmental management accounting. Issues relating to the behavioural, organisational and social aspects of cost and management accounting systems will be infused throughout delivery of the course.
Pre/co-requisites
Unit title | Unit code | Requirement type | Description |
---|---|---|---|
Introductory Management Accounting | BMAN10512 | Pre-Requisite | Compulsory |
Fundamentals of Management Accounting | BMAN10632 | Pre-Requisite | Compulsory |
Fundamentals of Management Accounting M | BMAN10632M | Pre-Requisite | Compulsory |
Pre-requisite course units have to be passed by 40% or above at the first attempt unless a higher percentage is indicated within this course outline. If the pre-requisite unit is defined as a compulsory course unit within your programme of study (Maths with Finance, IBFE, Accounting, BA Econ pathways for example) then progression onto the dependent unit is permitted as long as you have gained the appropriate amount of credit to progress on to the following year of your registered undergraduate programme.
Pre-requisites:
BMAN10512 Introductory Management Accounting or
BMAN10632/10632(M) Fundamentals of Management Accounting
Co-requisites: None
Dependent course units: BMAN31040 Advanced Management Accounting
Aims
The course builds upon material introduced in BMAN10512 Introductory Management Accounting and BMAN10632/10632(M) Fundamentals of Management Accounting. The primary aim is to extend students' understanding of the theories, techniques and practices of management and cost accounting and how they apply in practice to inform decision making. Particular emphasis is placed on issues in the design and use of management accounting and control systems in and between organizations.
Learning outcomes
On completion of this course, successful students will be able to:
- Demonstrate a knowledge and understanding of alternative concepts, tools, practices, roles and terminologies of cost and management accounting;
- Skilfully apply a number of calculative cost and management accounting techniques;
- Interpret, and critically appraise, the use of cost and management accounting techniques within their broader (organisational, environmental and managerial) contexts;
- Appreciate the numerous behavioural, organisational, political and social dimensions of cost and management accounting practice.
Syllabus
The course explores theoretical concepts, practices, design and broader issues of cost and management accounting. It examines the characteristics of managerial accounting systems and the use of cost information in management decision making, at both the operating and strategic levels.
Key themes developed in the course include:
• the importance of cost information and costing systems to the successful strategic management of organisations in a competitive business environment,
• traditional and newer techniques for appraising and controlling resource allocation decisions,
• issues concerning the choice of appropriate means of costing products and services,
• issues and problems of using accounting practices as devices of control within organisations and between organizations in a network,
• the selection and use of managerial accounting techniques to support firms’ competitive advantage,
• issues and techniques related to performance measurement.
Teaching and learning methods
Lectures: 30 hours per year
Workshops: 6 hours per year
Private study: 164 hours per year (recommended minimum)
Total hours: 200 hours per year
1. Office Hours 2. Online Learning Activities (blogs, discussions, self-assessment questions)
Knowledge and understanding
• Demonstrate knowledge and understanding of alternative concepts, tools, practices, roles and terminologies of cost and management accounting.
Intellectual skills
• Interpret, and critically appraise, the use of cost and management accounting techniques within their broader (organisational, environmental and managerial) contexts.
Practical skills
• Skilfully apply key calculative cost and management accounting techniques.
Transferable skills and personal qualities
• Appreciate the behavioral, organisational and social dimensions affecting the design of managerial accounting and control systems within and between organizations.
Employability skills
- Other
- In order to help you become more employable, the course seeks (where practical) to include one or more relevant guest lectures by practitioners. You will find the class examples reflective of contemporary accounting practice. Our aim is to help you to be able to demonstrate and communicate knowledge of contemporary management accounting practice.
Assessment methods
Examinations
First examination (January exam period): 50% of total marks.
Second examination (May-June exam period): 50% of total marks.
Further information on the structure of the examinations, and guidance toward revision, will be provided by the course conveners during semesters 1 and 2.
Semester 1 exchange students only (admitted via the Alliance Manchester Business School International Office that take this course as BMAN20671) are expected to sit the same semester 1 assessment as the rest of the cohort, worth 100% for 10 credits for semester 1.
Feedback methods
- Informal advice and discussion during the lecture, consultation, and discussion sessions.
- Responses to student emails and questions from a member of staff
- A discussion forum is also available on blackboard to allow students the opportunity to ask questions or raise issues about the course content. This forum is monitored by the lead member of staff
- A detailed summary of student performance will be posted on Blackboard for both the January and May/June examinations. This information will be provided once the formal examining and moderating processes have been completed.
Recommended reading
Seal, W., Rhode, C., Garrison, R. H., & Noreen, E. W. (2018). Management Accounting (6th Edition). McGraw –Hill, Maidenhead, Berkshire.
Study hours
Scheduled activity hours | |
---|---|
Lectures | 30 |
Practical classes & workshops | 6 |
Independent study hours | |
---|---|
Independent study | 164 |
Teaching staff
Staff member | Role |
---|---|
Julian Jones | Unit coordinator |
Christos Begkos | Unit coordinator |
Additional notes
For Academic Year 2025/26
Updated: March 2025
Approved by: March UG Committee