Management Accounting

Module code: EC3052
Module co-ordinator: Linda Ralphs

In this module you will study the basic mathematical techniques for the identification and control of costs and cost management. You will learn how to apply management accounting techniques to support management in planning, controlling and monitoring performance in a business environment. We will also cover the social and environmental cost in the wider context of business in society.

Topics covered

  • Objectives and role of management accounting in the current business world
  • Preparation of budgets and analyse variances between budget and actual data
  • Alternative approaches to costing
  • Current trends in management accounting


  • 20 one-hour lectures
  • 5 one-hour seminars


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