Durham University
Programme and Module Handbook

Postgraduate Programme and Module Handbook 2014-2015 (archived)


Department: Business School (Economics and Finance) [Queen's Campus, Stockton]


Type Tied Level 4 Credits 15 Availability Available in 2014/15 Module Cap None.
Tied to L1T509


  • None


  • None

Excluded Combination of Modules

  • None.


  • The module aims to: develop to an advanced level students’ understanding of the financial control processes of business and their systems context; provide students with the ability to evaluate alternative mechanisms to deliver information for management control and decision making; provide students with a critical understanding of the centrality of management accounting information to wealth creation.


  • 1. Understanding Cost Behaviour. 2. Strategic Planning and Short term Budgeting. 3. Resource Allocation and Capacity Costs and Pricing Decisions. 4. Activity Based Costing Systems and Activity Based Management. 5. Financial Measures of Performance, International Dimensions and Advanced Investment Appraisal Techniques. 6. Strategic Management Accounting and Balanced Scorecard. 7. Incentive Measures and Performance.

Learning Outcomes

Subject-specific Knowledge:
  • Have an advanced knowledge of the behaviour of costs;
  • Have a critical understanding of the context of the information needs of management;
  • Have an appreciation of recent academic literature and its implications for current management practice;
  • Have a critical understanding of the impact of management accounting on key strategic issues faced by organisations;
  • Have an appreciation of the limitations in application of wealth creation models.
Subject-specific Skills:
  • Have the ability to critically evaluate the role of budgeting in effective management control.
Key Skills:
  • Written Communication;
  • Planning, Organising and Time Management;
  • Problem Solving and Analysis;
  • Using Initiative;
  • Numeracy;
  • Computer Literacy.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • The module will be delivered by a combination of lectures, seminars/workshops, case studies and guided reading appropriate for conveying the specialist knowledge and skills set out in the learning outcomes.
  • The summative written examination will test students' knowledge and critical understanding of the material covered in the module, their analytical and problem-solving skills.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 10 Weekly 2 hours 20
Seminars/workshops 4 Fortnightly 1 hour 4
Preparation and reading 124
Revision Session 2 1 hour 2
Total 150

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Unseen written examination 2 hours 100% Same

Formative Assessment:

Work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on DUO; feedback on discussions with teaching staff during consultation hours, or via e-mail.

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University