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Bs 1704 Management Accounting Course Guide

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MSc Economics and Strategy for Business

BS1704 Management Accounting

This is a cutting-edge course on some of the latest thinking and tools to address modern management accounting issues. Modern management accounting comprises techniques for the measurement, analysis, and improvement of firm performance in four general areas:

  • Financial performance
  • Process performance
  • Customer performance
  • Innovation performance

This module will cover traditional and recent methods of performance analysis in all four areas, with due attention given to relationships with other Core ESB programme modules such as BS1703 (Economics and Strategy for Innovation), BS1705 (Strategic Marketing), and BS1707 (Corporate Finance).

By the end of the module, as skill objectives, students will have learned methods to:

  • Conduct internal and external analyses of financial performance.
  • Make improved long-run and short-run process decisions.
  • Analyse and strategize on customer base segments.
  • Conceptualize and understand innovation and learning in an enterprise.

Additionally, as learning outcomes, students will have developed:

  • Critical thinking skills in the evaluation and application of different performance analysis methods to an enterprise.
  • Ability to synthesize and modify existing methods and metrics to suit new performance analysis needs and contexts.

Students should be familiar with financial accounting (via the Business School’s online Accounting Primer) and Microsoft Excel.

Course content will be organized and covered as below.

Session

Title

Hour-Long Topical Lectures

Coursework / Activities

Reading / References

1

Introduction and Fundamental Financial Accounting Principles

  • The Four Areas of Firm Performance and the “Balanced Scorecard”

  • The Income Statement

Jones Ch. 2, Ch. 4

2

Fundamental Financial Accounting Principles (Continued)

  • The Balance Sheet

Jones Ch. 5, Ch. 6

3

Financial Performance – External

  • Working Capital Analysis

Coursework Discussion

Jones Ch. 9

4

Financial Performance – External

  • Ratio Analysis

Coursework Topic

Jones Ch. 9

5

Process Performance

  • The Bullwhip Effect

The Beer Game Simulation / Coursework Topic

Seal Ch. 5

Goldratt

6

Financial Performance – Internal

  • Variance Analysis

Seal Ch. 12, Ch. 13

7

Financial Performance – Internal

  • Activity-Based Costing

Seal Ch. 6, Ch. 7, Ch. 8

8

Customer Performance

  • Pricing
  • Customer Analytics

Notes in lectures

9

Innovation Performance

  • Latest Thinking and Research on Innovation and Learning

Summary of Module

Rogers

10

Review and Overflow

Exam Sample Questions

...

...

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