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The University of Southampton

MANG6270 Fundamentals of Management Accounting

Module Overview

This module provides you with the theoretical background and practical knowledge of management accounting. It introduces fundamental concepts of relevant cost and revenue for decision making and more contemporary management control techniques.

Aims and Objectives

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

  • the fundamentals concepts underlying management accounting techniques;
  • management accounting techniques facilitating decision making within different contextual and organisational settings;
  • management control systems within different contextual and organisational settings.
Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

  • critically explain, apply and evaluate management accounting techniques in decision making in particular organisations;
  • critically explain, apply and evaluate management control systems in particular organizational context;
  • evaluate the development of contemporary management accounting techniques.
Transferable and Generic Skills

Having successfully completed this module you will be able to:

  • demonstrate analytical skills through the use of relevant information in problem-solving analysis related to decision making or management control;
  • work independently as well as in groups, including time management and developing effective and efficient study techniques, and the use of library resources.


Topics covered will include (although not necessarily be restricted to): • Introduction to management accounting; • Relevant costs and revenue for decision making; • Management accounting for operational decision-making; • Management accounting for strategic decision-making; Management control systems.

Learning and Teaching

Teaching and learning methods

• Traditional style lectures will be used to outline the key area of the syllabus; • Seminars will take place throughout the module to re-enforce the topics that have been covered in the lectures.

Independent Study116
Total study time150

Resources & Reading list

Colin Drury (2018). Management and Cost Accounting. 



Mock Examination


MethodPercentage contribution
Individual Coursework 100%


MethodPercentage contribution
Individual Coursework 100%


MethodPercentage contribution
Individual Coursework 100%

Repeat Information

Repeat type: Internal & External


Costs associated with this module

Students are responsible for meeting the cost of essential textbooks, and of producing such essays, assignments, laboratory reports and dissertations as are required to fulfil the academic requirements for each programme of study.

In addition to this, students registered for this module typically also have to pay for:


Recommended texts for this module may be available in limited supply in the University Library and students may wish to purchase the mandatory/additional reading text as appropriate.

Please also ensure you read the section on additional costs in the University’s Fees, Charges and Expenses Regulations in the University Calendar available at

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