Management Accounting

Bachelor Management Innovation et Humanités

40 hours
5 ECTS credits

Aims and Summary

This module aims to develop and deeper understanding of the nature and behaviour of costs, the various approaches to the treatment of overheads and the different methods of costing available to the professional management accountant. This module also develops the concept of budgeting, measurement of divisional performance and business performance.

Students will gain an important understanding of management accounting techniques and will learn how to apply these techniques to business.

The module aims to develop students’ problem-solving and critical abilities, which are essential for the non-accounting professional in business. It looks at the preparation and use of budgeting and standard costing as essential tools for planning and controlling business activities. The module concludes with an introduction to measuring and monitoring the performance of an organisation.

Intended Module Learning Outcomes

On completion of this module, the student should be able to:

Critically apply costing models to complex business problems.
Prepare budgets for planning
Critically evaluate behavioural aspects of budgeting

Explain and apply performance measurements and monitor business performance