Intermediate Management Accounting - MAN00032I
Professional requirements
This is PRSB Module - specifically mentioned with AIA & ICAEW.
Related modules
Pre-requisite modules
Additional information
MAN00033C - Introduction to Accounting
Module will run
| Occurrence | Teaching period |
|---|---|
| A | Semester 2 2026-27 |
Module aims
The module builds upon and extends the students’ understanding of management accounting delivered in year one on the programme. Intermediate management accounting examines further costing techniques and focuses on the role of management accounting in providing relevant information for decision making and performance management. The module has a clear focus on cost management.
Module learning outcomes
By the end of this module students should be able to:
-
Understand and apply process-costing systems in the relevant
industries.
- Evaluate and explain the income effects of
alternative stock-costing methods.
- Measure relevant costs and
revenues for decision making.
- Identify and evaluate limiting
factors in a scarce resource situation and select an appropriate
technique.
- Appreciate the theory of constraints and how to
manage the bottlenecks.
- Understand the role of cost
information in pricing decisions.
- Understand further aspects in
budgeting and control, and appreciate their managerial implications.
Module content
Introduction to/revision of cost terms and concepts.
Traditional
costing and activity-based costing (ABC).
Process-costing
systems.
Income effects of alternative stock-costing
methods.
Limiting factors and related decision making
techniques.
Throughput accounting and the theory of
constraints.
Quality cost management
Further aspects in
variance analysis.
Indicative assessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100.0 |
Special assessment rules
None
Indicative reassessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100.0 |
Module feedback
Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.
Indicative reading
Drury, C. Management and cost accounting (12th edition). South-Western Cengage Learning.
Bhimani et al. Management and cost accounting (7th edition). New York: Pearson.