Indicative Content |
Cost Estimation Techniques
Linear regression techniques including high-low, scattergraph and least squares.
Learning curve theory and application.
Practical excel application.
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Relevant Costs and Revenue in Decision-Making
The decision process.
Applying relevant costs in typical short-run decisions.
Optimal use of multiple scare resources using linear programming techniques.
Qualitative issues in decision-making.
Practical excel application.
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Activity-Based Costing
Reasons for emergence of ABC.
Absorption into cost centres and cost units.
Traditional absorption versus ABC.
ABC in service organisations.
Activity-based cost management.
Practical excel application.
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Pricing Decisions and Customer Profitability Analysis
Role of cost information in pricing decisions.
Factors that influence pricing decisions.
Economic theory.
Cost-plus pricing.
Target costing.
Different pricing strategies.
Product and customer profitability analysis.
Practical excel application.
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Modern Environment
The historical development of management accounting.
The changing role of the management accountant in a modern business environment.
Recent developments in management accounting thinking and practice, including big data, information systems, emerging and disruptive technologies, environmental management accounting, continuous improvement concepts, ethical issues, life cycle costing and beyond budgeting.
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SETU Carlow Campus reserves the right to alter the nature and timings of assessment
Module Resources
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Recommended Book Resources |
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Colin Drury and Mike Tayles. (2021), Management and Cost Accounting, 11th Ed. 26, Cengage Learning, [ISBN: 9781473773615].
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Supplementary Book Resources |
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Tom Groot, Frank Selto. (2013), Advanced Management Accounting, 1st Ed. 12, Pearson, p.451, [ISBN: 9780273730187].
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Kaplan Publishing. (2020), ACCA Performance Management (PM), Kaplan Publishing, [ISBN: CLSF5J19].
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Peter Clarke. (2016), Managerial Accounting: Costing, Decision-Making and Control, 3rd Ed. 16, Chartered Accountants Ireland, [ISBN: 9781910374672].
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This module does not have any article/paper resources |
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Other Resources |
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Colin Drury. Drury On-Line Resources,
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CIMA. Research and Insight,
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