Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should be able to identify the basic conventions and doctrines of managerial and cost accounting and other generally accepted principles which may be strategically applied across the various functions of a business organisation; to identify major contemporary issues that have emerged in strategic management accounting; to discuss cost and management issues relating to the design and implementation of strategic, marketing, production, quality and other management models in modern firms; to explain the impact of innovation and change in the implementation of cost management systems.
Synopsis This subject provides an advanced study of the interface between modern managerial accounting and the business functions of strategic planning, marketing, manufacturing and human resource management. Amongst the topics covered are concepts and issues in strategy, quality, ethics, advertising and promotion, pricing, distribution and productivity. The case-study approach will be used to link the above areas in an interrelated manner.
Assessment Oral presentation: 10% + Assignment (up to 2000 words): 20% + Examination (3 hours): 70%