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ACC211 Advanced Management Accounting

Level: 2
Credit Units: 5 Credit Units
Presentation Pattern: EVERY SEMESTER

Synopsis:
ACC211 aims to provide a more advanced and detailed analysis of contemporary issues in managerial
accounting. It covers responsibility accounting, centralisation and decentralisation, financial and non-
financial performance measures, balanced scorecard, transfer pricing, strategic cost management, and
customer profitability analysis.

Topics:
Centralization and Decentralization
Responsibility Accounting
Financial Control and Financial Performance Measures
Nonfinancial Performance Measures
The Balanced Scorecard
Implementing the Balanced Scorecard
Management Control Systems
Transfer Pricing
Pricing Decisions
Strategic Cost Management
Customer Profitability Analysis
Strategic Profitability Analysis

Textbooks:
Horngren, C.T., Datar, S.M. & Rajan, M.V.: Cost Accounting - A Managerial Emphasis (Bundle ISBN:
9789813131170) 5 Pearson
ISBN-13: 9781292018225

Horngren, C.T., Datar, S.M. & Rajan, M.V.: Cost Accounting - A Managerial Emphasis (Bundle ISBN:
9789813131170) 5 Pearson
ISBN-13: 9781292018225-AA

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Learning Outcome:
Describe the organisation of decentralised units
Explain how responsibility accounting can help an organisation reap the benefits while minimising
the costs of decentralisation
Distinguish cost, revenue, profit, and investment centers
Discuss the strengths and weaknesses of organisational control using financial measures
Explain why nonfinancial performance measures and balanced scorecard are important
Describe a management control system for multinationals
Distinguish short-run pricing decisions from long-run pricing decisions
Compute and interpret return on investment, residual income, and economic value added
Develop a balanced scorecard
Apply a general guideline to set an optimal transfer price
Apply different approaches to setting prices
Analyse and manage customer profitability
Evaluate success of strategy and implementation
Employ a strategic analysis of operating income

Assessment Strategies:
Continuous Assessment Component Weightage (%)
QUIZ 20
GROUP BASED ASSIGNMENT 30
Sub-Total 50

Examinable Component Weightage (%)


Written Exam 50
Sub-Total 50

Weightage Total 100

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