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Calm With Character First Aid (36 Educators Package)

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Oliver Campbell
Oliver Campbell

Advanced Management Accounting



This module builds on first and second-year Management Accounting and is concerned with the design and functioning of cost management systems. Drawing on recent cost management research, the module focuses on the principles relating to cost management systems design and the applicability of designs to organisational context.




advanced management accounting



On successful completion of the module you should be able to: distinguish between traditional and recent types of cost management systems; distinguish between different purposes of cost management systems; discuss principles of cost management systems design, development, implementation, and use; discuss the effectiveness of cost management systems for different control objectives in decentralised organisations; evaluate the suitability of costing systems in relation to organisational context; speculate about the future of cost management systems; critically analyse case studies; construct robust narratives, combining strategic business considerations and cost management system detail; prepare cost management information fit for management decision-making.


Building on ACCT 3251: Intermediate Management Accounting, students explore the integrative and interdisciplinary role of management accounting and its contribution to the strategic management process. Students discuss the provision of quantitative and non-quantitative information for planning, control, and decision making. Topics include costing systems; allocating costs and revenues including support service costs, fixed costs, joint product costs, bundled product revenues, and customer profitability; management information systems; the importance of budgeting; the importance of variance analysis; capital budgeting and investment decision making; quality issues and supply chain strategies; transfer pricing; performance measurement; compensation issues; and strategic processes and balanced scorecards.


In this course students will use management accounting information for strategic and operational decision-making. Course topics include management control systems, the performance of individual managers, and strategies for avoiding sub-optimal managerial decisions. This course qualifies as a prerequisite for entrance into the Chartered Professional Accountant (CPA) Professional Education Program (PEP) when completed in conjunction with ACCG 6210 Management Accounting - Comprehensive.


This module aims to provide students with an appreciation and understanding of the complexities involved in the design of management control systems. This is achieved by firstly introducing students to the need for management control and the causes of management control problems. Students will then be familiarised with the different types of controls and their characteristics, before being presented with the criteria for the evaluation of the design of management control systems. The interplay and interconnections between the components within the package of controls will be highlighted and the consideration of unintended consequences brought to the fore. Students will be equipped with knowledge of contemporary performance measurement and management frameworks used within for-profit and not-for-profit organisations. The effects of situational contingencies on the design of management control systems will be discussed.


Presents advanced knowledge and skills in management accounting for support in organisational strategic decision-making. Students will develop and apply analytical and problem-solving skills to provide advice on issues associated with strategy development, implementation and monitoring. Using case studies, students will tackle contemporary issues such as sustainable management practices, effective corporate social responsibility and managing multi-national operations.


The course follows on from BUACC2613 Management Accounting 1. BUACC3714 is a comprehensive course that addresses the key influences on management accounting systems and the changing role of management accountants. It enables students to develop an understanding of the theoretical and practical aspects of management accounting. It covers both the conventional and the contemporary approaches to designing management accounting systems. The conventional approaches include product costing systems, budgeting and the use of standard costs. The contemporary approaches covered in this course include and integration of both financial and non-financial measures into a strategic performance measurement system, sustainability and corporate social responsibility. The course also includes an examination of incremental analysis and capital expenditure decisions. Each topic is introduced by a critical review of key theoretical concepts that are then applied to practical settings.


This text provides leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Takes a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed.


This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management and management control systems. Here, technical issues of cost management and management accounting control systems are explored within a broader social and organisational context. The course explores management accounting techniques for cost management, including life-cycle costing and the theory of constraints; develops an appreciation of the forms, benefits and limitations of management accounting systems; and examines behavioural consequences of the implementation of management accounting systems as well as managerial decision making in organisations.


The overall aim of the course is to enable the students to evaluate and construct management accounting solutions from a theoretical point of view and to enable the students to read and understand contemporary accounting research articles. The additional main objective of this course is to give the student a deeper understanding of management accounting and its use in specific contexts. The modern firm is characterized by complex production systems and use of advanced knowledge. This perception of the modern firm is central to the course. Consequently, the interactions among the constituents of the firm, the economic uncertainty, the institutional setup and the organizational form are discussed throughout the course. Furthermore, management control in firms with delegated expertise is analyzed. Thus, strategic use of private information is essential for the construction and development of the management accounting system. The course will use a variety of methodologies in order to enhance the choice of accounting systems.


This paper aims to develop skills and critical ability in management accounting. It will broaden the knowledge of participants by examining the diverse perspectives and approaches evident in the subject of management accounting.


ACCT 491 - Advanced Management AccountingCourse Description: This course develops a conceptual understanding of the role of management accounting information. Students learn to perform analyses to support managerial decisions, design and implement effective management control systems, and develop an awareness of the moral responsibilities of management accountants. Topics include revenue variance analysis, quality as a competitive tool, transfer pricing, corporate sustainability and the balanced scorecard. Students will further develop their spreadsheet and presentation skills using advanced spreadsheet and presentation programs.3 Credits Technical Requirements Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced-level course:


  • ACCT 4220 - Advanced Management AccountingCourse Description: This course develops a conceptual understanding of the role of management accounting information. Students learn to perform analyses to support managerial decisions, design and implement effective management control systems, and develop an awareness of the moral responsibilities of management accountants. Topics include revenue variance analysis, quality as a competitive tool, transfer pricing, corporate sustainability and the balanced scorecard. Students will further develop their spreadsheet and presentation skills using advanced spreadsheet and presentation programs.3 Credits Prerequisite(s): ACCT 3120

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ACC 4300 - Advanced Management and Cost Accounting.(3-0-3) On Demand. The emphasis of the course is on the way management accounting data influence decisions within the organization. Course examines cost planning, cost control, decision making using accounting data, and performance evaluation. Topics include CVP analysis, relevant costing, the master budget, controlling discretionary costs, controlling inventory and production costs, capital budgeting, responsibility accounting and transfer pricing in decentralized organizations, measuring organizational performance and rewarding performance.Prerequisites & Notes: ACC 3300, ACC 3900, BUS 3010, BUS 3470, BUS 3710, and BUS 3950, each with a grade of C or better, a declared Accounting major or Accounting minor, or permission of the Chair, School of Business.Credits: 3


Aspiring accounting and financial professionals face a bewildering array of degree, concentration, and career options. Individuals seeking high-paying financial analysis or management careers may do well to consider a management accounting concentration.


Featuring versatile curricula that integrate business acumen with quantitative and communication skills, managerial accounting concentrations train students to use financial data to inform organizational decision-making. With professional certifications and experience, this concentration can support students pursuing high-paying financial manager jobs, which boast a median annual salary of $129,890, according to the Bureau of Labor Statistics (BLS). 041b061a72


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