• ACCT3005
  • Ac for Mgmt and Cont & Dec Mak

  • Credits (ECTS): 10
  • Accounting and Finance

Modules are delivered
as part of a programme.
To apply for the
see the DIT website

Module Description

Accounting for Management Control and Decision Making focuses on the development of knowledge and skills in the application of management accounting to assist management in a range of strategic planning, control and decision-making situations.

Module Aims

The aim of this module is to develop students' ability to apply management accounting techniques in the analysis of relevant data, in order to provide management with the information required for a range of strategic planning, control and decision-making situations

Indicative Syllabus

Cost Management
Decision making under uncertainty
Management control systems including budgetary control
Pricing decisions
Target costing
Transfer pricing
Standard Costing and Variance Analysis
The Learning Curve
Performance Measurement and Control
Strategic management accounting including balanced score card
Limiting factors and the use of linear programming and shadow pricing
Application of relevant mathematical techniques in context of management accounting
Life –cycle costing
Back-flush accounting
Throughput accounting
Current Issues in Management Accounting

Total Contact Teaching Hours:72

Pre-requisite Modules

Title Code
Management Accounting ACCT2005

Please note that the catalogue is provided as a guide to modules in DIT. Not all modules listed will necessarily be offered every year and new modules may also be added. Information subject to change. For detail on specific programmes/modules please contact the relevant School directly.