Management and Cost Accounting

Module code: MN1018

Cost accounting is used to prepare data about the key issues of every organisation - costs, revenue, price, and profit - for the needs of managerial decision-making. This module will give you an insight into the fundamentals and concepts behind a significant area of accounting.

Topics covered

  • Main uses of accounting for decision-making and control within organisations
  • Information needed for planning and controlling decisions
  • Key management accounting concepts
  • Key cost accounting techniques
  • Preparation and analysis of budgets for planning and control purposes (incl. variance analysis)
  • Key issues in performance measurement


  • 18 hours of lectures
  • 8 hours of seminars
  • 2 hours of practical classes and workshops
  • 122 hours of guided independent study


  • Essay (20%)
  • Exam, 2 hours (80%)