MMM040-Management Decision Making and Performance Evaluation

Module Provider: Business Informatics, Systems and Accounting
Number of credits: 20 [10 ECTS credits]
Terms in which taught: Autumn term module
Non-modular pre-requisites:
Modules excluded:
Current from: 2023/4

Module Convenor: Dr Yang Liu

Type of module:

Summary module description:

This module introduces the theory and practice of management accounting in relation to organisational decision-making, planning, control and performance evaluation. Please note that qualitative and quantitative models will be used in the module. Therefore, basic numeric skills are essential.


This module involves a consideration of the technical language and practices of management accounting, their location within the organisational and business context, and the theoretical and empirical evidence concerning the development and current practice of management accounting.

Assessable learning outcomes:

By the end of the module it is expected that students will be able to: 


1.            Explain the role of management accounting in providing information to managers for decision-making, planning, control and performance evaluation

2.            Describe and discuss the changes taking place in the business environment and their influence on management accounting systems and practices

3.            Produce solutions to practical decision-making, planning, control and performance evaluation scenarios by applying management accounting concepts and techniques

4.            Recognise the qualitative aspects of decision-making, planning, control and performance evaluation and appraise these in relation to management problems

5.            Analyse, summarise and synthesise selected academic and professional literature relevant to management decision making and performance evaluation

6.            Organise and present information clearly, succinctly and in the required format, both under timed conditions andin assessed work

Additional outcomes:

Structured activities are designed to develop independent learning skills, including reflection on the processes of learning. Students are encouraged to develop additional IT skills through use of relevant web resources and electronic communication techniques, including Blackboard.

Outline content:

  • The role and nature of management accounting

  • Cost terms and concepts

  • Cost volume profit analysis

  • Decision making using variable and marginal costing

  • Full costing including activity based costing

  • Pricing decisions

  • Budgeting and management control

  • Standard costing and variance analysis

  • Performance measurement and management

Brief description of teaching and learning methods:

Lectures of two hours per week will be used for the exposition of major concepts, principles and techniques under consideration. These will be followed by two hour workshops where the principles are applied through numerical examples and discussion. 

Contact hours:
  Autumn Spring Summer
Lectures 20 2
Tutorials 12
Guided independent study:      
    Wider reading (independent) 40 30
    Advance preparation for classes 20
    Preparation for tutorials 12
    Revision and preparation 20
    Reflection 44
Total hours by term 0
Total hours for module 200

Summative Assessment Methods:
Method Percentage
Written exam 60
Class test administered by School 40

Summative assessment- Examinations:

One 2 hour closed book unseen written exam in the Summer term.

The examination for this module will require a narrowly defined time window and is likely to be held in a dedicated exam venue.

Summative assessment- Coursework and in-class tests:

Two 45-minute closed book unseen MCQ tests in the Autumn term at 20% each, taking place in week 11 and week 15.



Formative assessment methods:

Question and discussion during lectures. 

Penalties for late submission:

Penalties for late submission on this module are in accordance with the University policy. Please refer to page 5 of the Postgraduate Guide to Assessment for further information:

Assessment requirements for a pass:

A weighted average mark of in-class tests and examination of 50%.

Reassessment arrangements:

By examination only (one 2-hour unseen written paper) in August/September. Coursework will not be included in the re-assessment.

Additional Costs (specified where applicable):



  1. Required text books

£50.99 Cost and Management Accounting, 9th Edition             

Last updated: 30 March 2023


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