University Homepage
DRPS Homepage
DRPS Search
DRPS Contact
DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Accounting, Planning and Strategy (CMSE11173)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityNot available to visiting students
SCQF Credits15 ECTS Credits7.5
SummaryThis course is focussed on teaching concepts, techniques and practices in the principal discipline within the Financial Control function, that of Management Accounting. In the management of a business within a competitive environment Management Accounting fulfils a highly significant strategic role and so this course is designed to teach the principles of management accounting within the strategic context.
Course description The course objectives are:
* To introduce students to key academic and professional concepts and methods relating to Management Accounting which a company finance executive would be expected to know and understand.
* To understand the strategic context that forms the business boundary within, and both its constraints and opportunities.
* To link management accounting to strategy and the strategising process.


Introduction to costing
Variable and marginal costing:
Standard costing
Issues in divisional performance reporting
Strategy I: The strategic environment Strategy II: Strategy analysis techniques
Cash flow forecasting
Budgeting: creating and using budgets
Strategic Management Accounting Techniques (I): Activity Based Costing,
Strategic Management Accounting Techniques (II): Balanced Scorecard
Strategic Management Accounting Techniques (III): Customer profitability, Competitor Analysis

Student Learning Experience

The course will be based on lectures and case study discussions.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements For Business School PG students only, or by special permission of the School. Please contact the course secretary.
Course Delivery Information
Academic year 2018/19, Available to all students (SV1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 150 ( Lecture Hours 20, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 3, Directed Learning and Independent Learning Hours 125 )
Assessment (Further Info) Written Exam 65 %, Coursework 35 %, Practical Exam 0 %
Additional Information (Assessment) Examination 65%
Group Assignment 25%
Individual Class Participation 10%
Feedback Provision of formative feedback:
All students will be given at least one formative feedback or feedforward event for every course they undertake, provided during the semester in which the course is taken and in time to be useful in the completion of summative work on the course. Such feedback may be at course or programme level, but must include input of relevance to each course in the latter case.

Feedback deadlines:
Feedback on formative assessed work will be provided within 15 working days of submission, or in time to be of use in subsequent assessments within the course, whichever is sooner. Summative marks will be returned on a published timetable, which has been made clear to students at the start of the academic year.

Students will gain feedback on their understanding of the material when they discuss their answers to the tutorial questions in the tutorials. Students may also ask questions in Lectures to assess their knowledge.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Explain and discuss critically the strategic context of management accounting and current strategic management accounting techniques
  2. Construct a cash flow forecast and a budget
  3. Calculate, explain and discuss critically standard cost variances contribution and break-even-point
  4. Explain and discuss critically the risk and return profile of differing cost structures
  5. Discuss critically how manager behaviour can be influenced by performance based incentives and the measurement issues that arise.
Reading List
Horngren, C.T., Datar, S., Foster, G. (2015), Cost Accounting: A Managerial Emphasis, 15th global edition. Prentice Hall.
Advised Preparatory Work:
Revise basic concepts of Management Accounting
e.g. Weetman, P. (2010) Management Accounting (2nd edition) Pearson
Additional Information
Graduate Attributes and Skills Cognitive Skills:

After completing this course, students should be able to apply technical knowledge in problem solving.

Subject Specific Skills:
After completing this course, students should be able to carry out the practical exercises listed under Knowledge and Understanding.
KeywordsNot entered
Course organiserMr Marian Konstantin Gatzweiler
Course secretaryMr Jonathan MacBride
Tel: (0131 6)51 3028
Help & Information
Search DPTs and Courses
Degree Programmes
Browse DPTs
Humanities and Social Science
Science and Engineering
Medicine and Veterinary Medicine
Other Information
Combined Course Timetable
Important Information