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Management Accounting and Decisions III

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N13414

Semester: Autumn

Convenor: Kirsten Greenhalgh

Credits & Level: 10 credits; Level 3

Pre-requisites: N12401 (Management Accounting and Decisions II).

Co-requisites: None.

Target Students: Available to all students with the required pre-requisite N12401 Management Accounting and Decisions II.

Delivery: 11 ninety-minute lectures; 3 sixty-minute seminars

Assessment: One 2-hour examination (100%)

Exam Format:Section A answer TWO questions from THREE (70%). Section B answer ONE question from TWO (30%). Section A will require some calculations together with a written discussion on the calculations or principles used. Section B comprises of questions requiring essay answers.

Summary of Content Curvilinear cost functions (eg the learning curve); pricing decisions and strategies; the range of alternative approaches to performance measurement and their respective merits/problems; activity based management; cost of quality reporting.

Aims The aim of this module is to build on the concepts introduced in Management Accounting & Decisions II to critically examine the role of management accounting in cost management, pricing decisions and performance measurement.

Key Words: Cost functions, pricing decisions, performance measurement, activities management.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The use of accounting and other information systems for planning, control, and decision making
  • The management of resources
  • The management of quality systems
  • The development, management, application and implementation of information systems and their impact upon organisations
  • The comprehension and use of relevant communications for application in business and management, including the use of digital tools
  • Decision analysis, performance measurement and management control.
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
  • Conceptual and critical thinking, analysis, synthesis and evaluation
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
Transferable (key) skills
This module develops:
  • Self-management and a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time
  • Articulating and effectively explaining information



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk