We use cookies to ensure that we give you the best experience on our website. You can change your cookie settings at any time. Otherwise, we'll assume you're OK to continue.

Durham University

Postgraduate Modules 2019/2020

Module Description

Please ensure you check the module availability box for each module outline, as not all modules will run in each academic year. Each module description relates to the year indicated in the module availability box. Please be aware that modules may change from year to year, and may be amended to take account of, for example: changing staff expertise, disciplinary developments, the requirements of external bodies and partners, and student feedback.

Department: Economics and Finance


Type Tied Level 4 Credits 15 Availability Available in 2019/20
Tied to L1T509 Accounting
Tied to N2P209 Management (Finance)
Tied to N2P309 Management (Entrepreneurship)
Tied to N2P609 Management (International Business)


  • None


  • None

Excluded Combination of Modules

  • None.


  • The module aims to:
  • develop to an advanced level students’ understanding of the financial control processes of business and their systems context;
  • provide students with the ability to evaluate alternative mechanisms to deliver information for management control and decision making;
  • provide students with a critical understanding of the centrality of management accounting information to wealth creation.


  • 1. Understanding Cost Behaviour.
  • 2. Strategic Planning and Short term Budgeting.
  • 3. Resource Allocation and Capacity Costs and Pricing Decisions.
  • 4. Activity Based Costing Systems and Activity Based Management.
  • 5. Financial Measures of Performance, International Dimensions and Advanced Investment Appraisal Techniques.
  • 6. Strategic Management Accounting and Balanced Scorecard.
  • 7. Incentive Measures and Performance.

Learning Outcomes

Subject-specific Knowledge:
  • Have an advanced knowledge of the behaviour of costs;
  • Have a critical understanding of the context of the information needs of management;
  • Have an appreciation of recent academic literature and its implications for current management practice;
  • Have a critical understanding of the impact of management accounting on key strategic issues faced by organisations;
  • Have an appreciation of the limitations in application of wealth creation models.
Subject-specific Skills:
  • Have the ability to critically evaluate the role of budgeting in effective management control.
Key Skills:
  • Written Communication;
  • Planning, Organising and Time Management;
  • Problem Solving and Analysis;
  • Using Initiative;
  • Numeracy;
  • Computer Literacy.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • The module will be delivered by a combination of lectures, seminars/workshops, case studies and guided reading appropriate for conveying the specialist knowledge and skills set out in the learning outcomes.
  • The summative written examination will test students' knowledge and critical understanding of the material covered in the module, their analytical and problem-solving skills.

Teaching Methods and Contact Hours

Activity Number Frequency Duration Total/Hours
Lectures 10 Weekly 2 hours 20
Seminars/workshops 4 Fortnightly 1 hour 4
Preparation and reading 126
Total 150

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Unseen written examination 2 hours 100% Same

Formative Assessment:

Work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on DUO; feedback on discussions with teaching staff during consultation hours, or via e-mail.

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University

    If you have a question about Durham's modular degree programmes, please visit our User Guide. If you have a question about modular programmes that is not covered by the User Guide, or a query about the Postgraduate Module Handbook, please contact us using the Comments and Questions form below.