Surrey University Stag


Module code: MAN3086

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 6

JACs code: N411

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

Overall student workload

Independent Learning Hours: 110

Seminar Hours: 20

Guided Learning: 10

Captured Content: 10

Module Availability

Semester 1

Prerequisites / Co-requisites


Module content

Indicative content includes:

  • Traditional & Activity based costing

  • Pricing decisions and profitability analysis

  • CVP Analysis & Relevant Costing

  • Limiting factor analysis, Throughput accounting & Linear Programming

  • Risk and uncertainty

  • Quantitative analysis in budgeting

  • Standard costing and variance analysis

  • Divisional performance and transfer pricing

  • Performance analysis in private and public sectors

  • Strategic cost management

Assessment pattern

Assessment type Unit of assessment Weighting
School-timetabled exam/test CLASS TEST SET TIME AND DATE (60 MINUTES) 30
Examination EXAM SET TIME AND DATE (2 hours) 70

Alternative Assessment

Not applicable

Assessment Strategy

The assessment strategy:

Management Accounting 3 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 then 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
  • Evaluate organisational performance from both a financial and non-financial perspective

Learning outcomes

Attributes Developed
001 Use both traditional and modern cost accounting systems for costing and profitability analysis KCPT
002 Apply techniques under conditions of risk and uncertainty to make appropriate decisions. KCPT
003 Use quantitative methods to prepare budgets, including scenarios with learning curves. KCPT
004 Calculate and interpret advanced variances for control and performance analysis in organisations. KCPT
005 Calculate and use key financial and non-financial performance metrics to evaluate 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: MAN3086

Programmes this module appears in

Programme Semester Classification Qualifying conditions
Accounting and Finance (SII DUFE) BSc (Hons) 1 Compulsory A weighted aggregate mark of 40% is required to pass the module
Accounting and Finance (Dual degree with SII-DUFE ) BSc (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Accounting and Finance BSc (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module

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.