Form C4
Heriot-Watt University - Course Descriptor
1. Course
Code
C39MT1
2. Course
Title
Management Accounting Techniques and Decisions
5. School
Management & Languages
7. Delivery:
Location &
Semester
Edin
SBC
Orkney
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem 1
Sem…….
Sem………..
Sem…1..
Sem 1
Name…………………….....Sem..…...
Name …See attached list…
6. Course
Co-ordinator
8. Pre-requisites
C38MO2 Management Accounting in Organisations
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
None
11. Replacement Courses
Code:
9
4. Credits
15
Dr Audrey Paterson
Sem…1…..
None
12. Degrees for which
this is a core course
Date Of Replacement:
13. The course may be
delivered to:
3. SCQF
Level
UG only
PG only
UG & PG
BA/MA in Accountancy and Finance, BA/MA in Accountancy
and Business Law, BA/MA in Accountancy
14. Available as an Elective?
Yes
No
15. Aims

To enable students to understand and to critically evaluate the contribution of management accounting to organisational decision-making and performance
measurement.
16. Syllabus











Pricing
Capital investment decisions
Motivation, budgets and responsibility accounting
Flexible budgets, variances and management control: 1
Flexible budgets, variances and management control: 2
Measuring yield, mix and quantity effects
Control systems and transfer pricing
Control systems and performance measurement
Quality and throughput concerns in managing costs
Accounting for just-in-time systems
Developments in management accounting practice
1/2
Form C4
Heriot-Watt University - Course Descriptor
17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)
Subject Mastery
Understanding, Knowledge and Cognitive Skills
Scholarship, Enquiry and Research (Research-Informed Learning)




Personal Abilities
describe and explain a range of contemporary management
accounting techniques which are used to support managerial
decision-making and enterprise,
understand and use the new managerial developments that
influence and shape management accounting practice globally within
different cultural contexts,
Industrial, Commercial & Professional Practice
 apply management accounting techniques to
provide relevant and useful decision-making
information,
 analyse and evaluate the use of management
accounting techniques in terms of
organisational objectives.

apply analytical and evaluation skills,
develop a framework to evaluate the effectiveness and relevance of
contemporary management accounting techniques,
assess the consequences of information provision, taking into account
the ethical and cultural dimensions,
Autonomy, Accountability & Working with Others
 participate in and be aware of the importance of
open discussions.
18. Assessment Methods
Method
19. Re-assessment Methods
Duration of Exam
Weighting (%)
Synoptic courses?
Method
(if applicable)
Coursework
Examination
ALPs only: Examination
Communication, Numeracy & ICT
 communicate accounting
information to non-accountants,
 explain coherently the subjective,
uncertain nature of the
environment within which
management accountants operate,
2 Hours
2 Hours
Duration of Exam
30%
70%
100%
None
None
Examination
2 hours
Resit
Examination
2 hours
Resit
20. Date and Version
Date of Proposal
02 February 2013
Diet(s)
(if applicable)
Date of Approval by
School Committee
Date of
Implementation
Version
Number
2/2