Module/Course Description

Course Title: Advanced Performance Management

Course Code: UU-MAN-3601/3604-UG

Programme: Bachelor of Arts in Business Administration - BL

Credits: 4.00

Course Description:

Course/Module Description:

This course will teach students how to apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organization and its strategic development.

Course/Module Objectives:

The main objectives of the course are:

  1. To identify the major differences and similarities between financial and management accounting
  2. To understand the role of management accounting in an organization, and the importance of upholding ethical standards
  3. To develop the knowledge and understand the specialist cost and management accounting techniques
  4. To expose students to concepts and techniques that managers and accountants use to produce information for decision making, including an Activity-Based Costing (ABC), Standard Costing for planning, Variance Analysis, etc
  5. To expose students to methods and techniques needed by managers for performing functions such as costing, cost allocations, preparation of flexible budgets and variance analysis

Course/Module Learning Outcomes:

After completion of the course students are expected to be able:

  1. To critically assess the importance and role of cost and management accounting systems and techniques
  2. To demonstrate knowledge of the nature of process costing and the role of spoilage/scrap and rework and apply these concepts in practice
  3. To research costing systems and to utilize Activity Based Costing and compare this with other costing systems
  4. To critically compare and apply cost and revenue allocation methods
  5. To analyze and apply flexible and static budgets and variance analysis

 

 

Prerequisites: UU-BA-IND100-UG

Prerequisites Categories: Year 1, Year 2, Year 3

Typical Module duration: 4.0

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