Module code: BUS022
Module organiser: Dr Chandres Tejura
An intensive one semester module in managerial accounting. It examines how costs are identified and measured and explores differing views of the nature and definition of cost. Such considerations are important when managers are seeking to make decisions relating to cost determination, cost management, pricing, budgets and budgetary control, standard costing, and investment appraisal. These areas, together with aspects such as marginal and incremental costing and cost of capital and risk, are reflected within the considerations. The resultant financial information is placed in the context of the complexities of the business and economic environments of the world as managers seek to make to make appropriate decisions.