Durham University
Programme and Module Handbook

Postgraduate Programme and Module Handbook 2020-2021 (archived)


Department: Accounting


Type Tied Level 4 Credits 15 Availability Available in 2020/21
Tied to L1T509
Tied to N2P209
Tied to N2P309
Tied to N2P609


  • None


  • None

Excluded Combination of Modules

  • None.


  • The module aims to:
  • develop students’ understanding of the financial control processes of business and their systems context;
  • enable students to prepare and interpret essential financial information for management control and decision making;
  • develop students' 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, non-financial measures of performance and performance reporting and management (e.g. Balanced Scorecard).
  • 6. Incentive Measures and Performance.
  • 7. Investment appraisal techniques

Learning Outcomes

Subject-specific Knowledge:
  • Understanding of the context of the information needs of management;
  • Knowledge of the behaviour of costs associated with the production of products and provision of services and ability to use this to determine prices;
  • Knowledge of different methods of budgeting and forecasting;
  • Knowledge of different management decision-making techniques;
  • Appreciation of key performance measurement and management approaches.
Subject-specific Skills:
  • Able to calculate relevant costs for decision making
  • Able to price products and services under different pricing strategies
  • Able to select appropriate budgeting approaches and methods, prepare budgets and evaluate the role of budgeting in effective management control
  • Able to select appropriate performance measures and calculate differences between actual performance and standards or budgets
  • Able to identify and calculate relevant data for use in management decision making
  • Able to use management information to make business decisions
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 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 126
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