The aim of this module is to introduce students to the management accounting concepts and techniques that are used in contemporary businesses.
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Full module specification Module title:Ĭa nnot be taken with BEA2017 Intermediate Management Accounting or BEA3017 Advanced Management Accounting In addition, most of the resources for this course are available on the ELE (Exeter Learning Environment). Sustainability is built into the curriculum. In addition, you will have the opportunity to develop analytical, problem-solving, and argument-building skills during the seminar classes and while completing various activities, skills which are essential in the workplace. You will acquire knowledge and understanding of managerial accounting that concern practitioners and researchers and which have practical relevance in the workplace (careers in management accounting, internal control, management control and consultancy).
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This module takes an international perspective and considers the effectiveness of management accounting methods in different countries.
#Cost and management accounting lecture notes how to#
Students will acquire a clear understanding of how to use and apply the techniques of managerial accounting as well as their behavioural implications. Further, it evaluates the behavioural impacts of various management accounting techniques and systems as well as their implications for control system design.
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In addition, it discusses employee motivation, performance evaluation and compensation systems. This module introduces management accounting concepts and techniques such as traditional and activity-based costing, transfer pricing, flexible and activity-based budgeting as well as simple and multiple regression analysis in the context of cost estimation.