Intermediate Management Accounting - MAN00032I
Module will run
| Occurrence | Teaching period |
|---|---|
| A | Semester 2 2025-26 |
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. - Process-costing systems. - Income effects of alternative stock-costing methods. - Relevant costs and revenues for decision making. - Limiting factors. - Throughput accounting and the theory of constraints. - Pricing decisions. - Further aspects in variance analysis. |
Indicative assessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100 |
Special assessment rules
None
Indicative reassessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100 |
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 (9th edition). South-Western Cengage Learning.
Bhimani et al. Management and cost accounting (7th edition). New York: Pearson.