Managerial Accounting


Course Code (Undergraduate): 011076

Course Code (Postgraduate): 2011076

48 Contact Hours

7.5 ECTS points Credit Points

Course Description

This course focuses on the primary concepts and tools accountants use in generating information for management to use in areas such as planning, controlling and measuring. Students will be assessing how managerial accounting facilitates resourceful management and provides for efficiency. It looks into how performance can be accurately measured as well as the consequences of different practices in managerial accounting. Application of concepts explored throughout the course will be based on the individual case of each organisation to ensure optimum results and better-informed decisions.

Students will be examining different costing and budgeting methods, which they will be required to apply to the scenarios and case studies presented to them. Other issues will include professional and ethical dilemmas which could arise for individuals in the managerial accounting profession and how such issues should be properly addressed.


Schedule and Topics

1. An Overview of Managerial Accounting and the Business Environment
2. Cost Concepts, Cost behaviour, cost drivers and cost estimation
3. Cost Allocation
4. Budgeting and Control of Cost
5. Managing Cost
6. Managing Quality and Throughput
7. Inventory Management
8. Tactical and Capital Investment Decisions
9. Managing Performance
10. Customer profitability analysis
11. Balanced Scorecard
12. Ethics in managerial accounting


In-class quizzes (2* 20% each);
In-class task (10%);
Final examination (50%).


Sound knowledge of topics covered in Accounting introductory courses is a necessary basis for satisfactory completion of this course. This course is open to undergraduate/postgraduate students.

Reference Books

Managerial Accounting for Managers, 2nd edition. Noreen, Brewer, and Garrison, McGraw Hill, 2011.
Management Accounting: Information for Managing and Creating Value, 8th ed, Langfield-Smith, K., D. Smith, P. Andon, R. W. Hilton and H. Thorne, McGraw-Hill, 2018.
Course materials (including lecture notes, supplementary readings and solutions to assignment questions) are handed out during the class.

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Course Code (Undergraduate): 011076
Course Code (Postgraduate): 2011076


学时: 48 Contact Hours
学分: 7.5 ECTS points
语言: English, 中文
课程开放日期:28 June 2021
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