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Strategic Management Accounting

Contents
How to use this workbook
Unit 1
An Introduction to Strategic Management Accounting
Introduction 1
So What is Strategic Management Accounting? 15
The Strategic Management Accounting System 16
Unit 2
Relevance Costs for Decision Making
Introduction 23
Relevant Costs 24
Qualitative Factors 29
Limiting Factor 29
Unit 3
Activity Based Costing
Introduction 55
What is Activity Based Costing? 56
Unit 4
Pricing Decisions
Introduction 81
Economic Theory and Pricing 81
Unit 5
Budgets
Introduction 101
The Traditional Approach to Budgeting 101
Behavioural Aspects of Budgeting 125
The impact of accounting information of management performance 130
Unit 6
Management Control Systems and Performance Management
Part 1: Management Control Systems 142
Part 2: Performance Management 154
Unit 7
Standard Costing and Variance Analysis
What is standard costing? 168
Unit 8
Working Capital Management
Introduction 213
Unit 9
Transfer Pricing
Introduction 247
Transfer Pricing 247
International Transfer Pricing 255
Unit 10
Foreign Exchange and Derivatives
Introduction 271
Foreign Exchange and Derivatives 271
Unit 11
Company Failure
Introduction 301
What is failure? 302
Qualitative approaches: the symptoms of failure 304
How to use this workbook
This workbook has been designed to provide you with the course material necessary to complete Strategic Management Accounting by distance learning. At various stages throughout the module you will encounter icons as outlined below which indicate what you are required to do to help you learn.
This Activity icon refers to an activity where you are required to undertake a specific task. These could include reading, questioning, writing, research, analysing, evaluating, etc. This Activity Feedback icon is used to provide you with the information required to confirm and reinforce the learning outcomes of the activity. This icon shows where the Virtual Campus could be useful本论文由英语论文网www.51lunwen.org整理提供 as a medium for discussion on the relevant topic.It is important that you utilise these icons as together they will provide you with the underpinning knowledge required to understand concepts and theories and apply themto the business andmanagement environment. Try to use your own background knowledge when completing the activities and draw the best ideas and solutions you can from your work experience. If possible, discuss your ideas with other students or your colleagues; this will make learning much more stimulating. Remember, if in doubt, or you need answers to any questions about this workbook or how to study, ask your tutor.
Unit 1
An Introduction to Strateg
Management Accounting
LEARNING OBJECTIVES
At the end of this unit students will be able to:
1. Identify and describe the elements involved in the decision making,
planning and control process.
2. To identify the users of Management Accounting Information and the
function of Management Accounting.
3. Explain the factors that have influenced the changes in the
Competitive Environment.
4. To identify how Strategic Management Accounting helps management
to manage the competitive environment.
5. Explain what is Strategic Management Accounting.
Introduction
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