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Unit information: Management Accounting in 2021/22

Unit name Management Accounting
Unit code ACCG20011
Credit points 20
Level of study I/5
Teaching block(s) Teaching Block 2 (weeks 13 - 24)
Unit director Dr. Bottausci
Open unit status Not open

Introduction to Accounting (ACCG10052) or Fundamentals of Accounting and Finance 1 (EFIM10005) or Accounting and Finance for Managers (EFIM10030)


Mathematical and Statistical Methods (EFIM10008) or Quantitative Analysis in Management (EFIM10014) or Mathematic for Economics (EFIM10023)



School/department School of Accounting and Finance
Faculty Faculty of Social Sciences and Law

Description including Unit Aims

The unit covers a number of accounting control and decision-making techniques relevant to managing an enterprise efficiently and effectively. These include budgeting and standard costing to control operations; divisional performance measures and transfer pricing to control divisions and techniques for pricing and resource allocation. The unit also includes the techniques of absorption costing, marginal costing and process costing. In general the emphasis is on concepts that underpin techniques, use of the information generated and the implications of using the techniques.

Intended Learning Outcomes

To develop a coherent understanding of the management accounting techniques which are used within organisations to evaluate and develop strategy. In particular students will be encouraged to critically evaluate the appropriateness of different techniques in a changing commercial environment and their benefit and behavioural effects in both short and long term decision making.

Students will develop an understanding of the following:

Specific costing techniques such as standard costing and process costing

Forecasting techniques such as learning curves

Theoretical and practical pricing policies

The concept of divisionalisation including transfer pricing.

Product mix decisions using linear programming

The effect on employees of adopting different management accounting styles and techniques.

Students will be actively encouraged to discuss management accounting techniques in practical business situations.

Teaching Information

Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, tutorials, drop-in sessions, discussion boards and other online learning opportunities

Assessment Information

This unit will be assessed by 100% exam


If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.

If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. ACCG20011).

How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours of study to complete. Your total learning time is made up of contact time, directed learning tasks, independent learning and assessment activity.

See the Faculty workload statement relating to this unit for more information.

The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit. The Board considers each student's outcomes across all the units which contribute to each year's programme of study. If you have self-certificated your absence from an assessment, you will normally be required to complete it the next time it runs (this is usually in the next assessment period).
The Board of Examiners will take into account any extenuating circumstances and operates within the Regulations and Code of Practice for Taught Programmes.