Surrey University Stag


Module code: MAN2109

Module Overview

The role of the management accountant continues to evolve; and with advances in technology, demand for management accounting skills has been on the rise to support strategic decision-making in businesses. 

In this module, you will develop knowledge and skills that will enable you to apply specialist management accounting techniques to analyse and convert data into meaningful managerial information for planning, decision-making, control, and performance evaluation. The focus of your learning will be on how to provide effective solutions to a range of real-life business problems; from developing efficient costing & pricing strategies to the analysis of variances and managing organisational performance.

Module provider

Surrey Business School

Module Leader


Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 5

JACs code: N411

Module cap (Maximum number of students): N/A

Overall student workload

Independent Learning Hours: 117

Lecture Hours: 22

Seminar Hours: 11

Module Availability

Semester 2

Prerequisites / Co-requisites

MAN1068 (Financial Accounting) is a pre-requisite for this module

Module content

Indicative Content

  • Introduction to Management and Cost Accounting

  • Cost Behaviour

  • CVP Analysis

  • Variable / Marginal Costing

  • Relevant costing

  • Absorption costing & ABC Overview

  • Comparison of profits under absorption and variable costing

  • Budgets and their creation

  • Standard Costing & Variance Analysis

Assessment pattern

Assessment type Unit of assessment Weighting
Online Scheduled Summative Class Test Class Test Set Time and Date (Timed) 30
Examination Online Exam Set Time and Date (Timed) 70

Alternative Assessment

Not applicable

Assessment Strategy

The assessment strategy:

Management Accounting has 2 summative assessments: a class test and an end of semester examination.

Class Test:

The class test will comprise of either multiple choice questions and / or questions requiring short written answers. 


The exam paper will make use of case scenarios relating to a number of requirements, i.e., questions may contain several parts (part (a), part (b), part (c), etc…).

Assessments Questions:

Assessments questions will be both quantitative and qualitative in nature. Quantitative questions will be designed to assess knowledge, numerical and analytical skills. Qualitative questions will assess application of knowledge, synthesis, creative thinking, and problem-solving skills.

Formative assessment and feedback:

Formative assessments, e.g., sample class tests and exam papers will be made available to support students prepare for their summative assessments and to provide ongoing feedback. Such feedback will help students identify their strengths, weaknesses, and areas where additional work and effort is required on their part.  This will allow students to design their personalised revision plans so that they can be fully prepared for the summative assessments. Students are also expected to engage with other feedback provided to them via various other means, e.g., during the seminars and consultation hours throughout the semester. 

Module aims

  • Use data from management information systems for planning, decision-making, control and performance management.
  • Select and apply suitable management accounting concepts and techniques for decision-making purposes.
  • Produce budgets and plans, and evaluate organisational performance.

Learning outcomes

Attributes Developed
001 Classify costs based on their context of use or their purpose. KC
002 Apply management accounting techniques under different conditions to make appropriate decisions. KCPT
003 Develop and use cost accounting systems for pricing and profitability analysis. KCPT
004 Prepare functional and cash budgets for planning, decision-making, control and performance management. KCPT
005 Calculate and interpret variances for control purposes and to assess organisational performance. KCPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Methods of Teaching / Learning

The learning and teaching strategy:

The teaching and learning strategy is based on a hybrid teaching model, incorporating elements of both live and on-demand learning. 

On-demand learning is designed for students to explore the topic(s) in their own time, and it includes a range of guided learning activities. These include among others, pre-recorded videos, practice questions & solutions, quizzes, discussion forum and links to further reading and videos on the topic (s) for the week. 

Live learning will allow all students to explore and engage in discussions on the topic(s), practice more complex questions and receive answers and feedback to queries they may have from the tutor.

This learning and teaching strategy will provide students the opportunity to acquire knowledge and to understand the relevant theory and business practices and problems which are pertinent to the topics of management accounting. Students will in addition be able to enhance their practical and professional skills in developing effective solutions for decision making.

Indicated Lecture Hours (which may also include seminars, tutorials, workshops and other contact time) are approximate and may include in-class tests where one or more of these are an assessment on the module. In-class tests are scheduled/organised separately to taught content and will be published on to student personal timetables, where they apply to taken modules, as soon as they are finalised by central administration. This will usually be after the initial publication of the teaching timetable for the relevant semester.

Reading list
Upon accessing the reading list, please search for the module using the module code: MAN2109

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2023/4 academic year.