Module details for Advanced Management Accounting


The module is concerned with the use of management accounting for management control and advanced numerical techniques in decision-making.


The aim of this Module is to provide the student with the ability to use the most suitable analytical tools to assist in various decision situations.

Learning Outcomes

By the end of this module the student should be able to:

1.  Analyse and comment on the effect of the application of management accounting systems on business organisations;

2.  Apply appropriate analytical methods to accounting problems to provide solutions for management;

3.  Collaborate effectively within a group, to develop and present a response to a given problem.

Indicative Content

1 Control

Divisional performance appraisal. Transfer pricing. Aspects of modern management practice and accounting issues within different sectors (including social enterprise). Business Plans and management reports..Life-cycle costing.

2 Decision Analysis

An introduction to Activity Based Costing and Activity Based Management. Decisions under uncertainty, including decision trees and the value of information.

3 Strategic Management Accounting Techniques

Value Management: value chain analysis, economic value added. The use of strategic management accounting techniques within an organisation: target costing, linear programming, Learning Curve and Experience Curve and Regression analysis and cost estimation and other forecasting techniques.Performance analysis in NPF organisations and the public sector.

4 Economic goals and performance evaluation of profit, non-profit organisations and public sector organisations

Goals of different types of organisations and their effects on behaviour of organisations; shareholder wealth and its application in decision making.

Teaching and Learning Work Loads

Teaching and Learning Method Hours
Lecture 14
Tutorial/Seminar 24
Practical Activity 2
Assessment 60
Independent 100
Total 200

Guidance notes

SCQF Level - The Scottish Credit and Qualifications Framework provides an indication of the complexity of award qualifications and associated learning and operates on an ascending numeric scale from Levels 1-12 with SCQF Level 10 equating to a Scottish undergraduate Honours degree.

Credit Value – The total value of SCQF credits for the module. 20 credits are the equivalent of 10 ECTS credits. A full-time student should normally register for 60 SCQF credits per semester.


We make every effort to ensure that the information on our website is accurate but it is possible that some changes may occur prior to the academic year of entry. The modules listed in this catalogue are offered subject to availability during academic year 2021/22 , and may be subject to change for future years.