Module Code: MOD000917
Business Planning and Decision Making
Department: Accounting, Finance and Information Management
Module Guide
Contents ….
Every module has a Module Definition Form (MDF) which is the officially validated record of the module. You can access the MDF for this module in three ways via:
⦁ the Virtual Learning Environment (VLE)
2. Introduction to the Module
This module introduces students to the discipline of management accounting in an organisational context and provides the skills and knowledge necessary for them to develop frameworks and approaches to decision making, by examining theoretical models and relating them to business experience.
The nature and purpose of management accounting is considered and acts as the foundation for further study of transferable techniques in the areas of planning and decision making and various operational and strategic approaches in relation to
management of resources.
Management accountants would struggle to perform their work without a level of understanding of business mathematics and computer spreadsheets and these topics are included within the module.
Participants’ existing management expertise will be exploited and built upon to enable them to enhance their contribution to planning and decision making within their organisation.
The assessment will require students to select and outline a recent major management accounting centred decision / problem / issue tackled by their organisation and to analyse the approaches adopted by the organisation in tackling it. They will also be asked to complete an investment appraisal.
3. Intended Learning Outcomes
For this module, the intended learning outcomes are:
Examine and evaluate a range of management accounting theories in an organizational context.
Appreciate the role, potential and contribution of business planning and decision making tools and techniques
Apply appropriate planning and decision making tools and techniques to operational management issues involving organisational resources.
Apply appropriate long term, strategic decision making methodologies.
Module Guide
3.1 Employability skills delivered in this Module
It is important that we help you develop employability skills throughout your course which will assist you in securing employment and supporting you in your future career. During your course you will acquire a wide range of key skills. In this module, you will develop those identified below:
SKILL Skills acquired in this module
Communication (oral)
Communication (written) X
Commercial Awareness X
Cultural sensitivity
Customer focus
Data Handling X
Decision making X
Enterprising
Flexibility X
Initiative X
Interpersonal Skills
Leadership/Management of others
Networking
Organisational adaptability X
Project Management X
Problem Solving and analytical skills X
Responsibility
Team working
Time Management
Other X
Module Guide
4. Outline Delivery
Wk Content
1 Introduction to Decision Making/Problem Solving and the role of management accounting
2 Planning and Budgeting 1: Cash, Profit and Financial Position
3 Planning and Budgeting 2: Subsidiary Budgets
4 Marginal Costing and Short-term Decisions
5 Activity-Based costing and Short-Term Decisions
6 Target and Life Cycle Costing
7 Strategic Management, Planning and Decision Making
8 Investment Appraisal 1: Introduction and Non-Discounting Techniques
9 Investment Appraisal 2: Discounting Techniques
10 Couse Summary, Review and Assignment Preparation
5. Assessment
The assessment for this module consists of two parts. Submission dates vary.
Part Type of assessment Word or time limit Submission method Submission dates
1 Assignment 3000 Turnitin®UK GradeMark NO LATER THAN:
5th Jan, 2015 by 2pm
Ensure dates match the course assessment mapping
2 Assignment 3000 equivalent Turnitin®UK GradeMark NO LATER THAN:
5th January 2015 by 2pm
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