BIBM603 – Intermediate Management Accounting

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Module code
BIBM603
Module title
Intermediate Management Accounting
Prescription
Students will collect, interpret, present and use relevant management accounting information for an organisation to effectively plan, control and make appropriate decisions regarding business operations.
Programmes
  • BI1401
  • BI1501
  • BI1506
  • BS7000
NZQA Level
Level 6
NZQA Credits
15
Delivery method
  • Web-Supported
Learning hours
Directed hours
48
Self directed hours
102
Total learning hours
150
Resources required
Learning Outcomes
1. Calculate, apply and evaluate different types of costs to various costing systems
2. Apply management tools to assist in the planning and control of business operations
3. Use management accounting information to assist decision-making
Content
- Types of cost and cost behaviour
- Costs in both manufacturing and service firms
- Methods of costing
- Budgeting
- Variances
- Cost-volume-profit analysis
- Pricing
- Performance evaluation
Teaching and Learning Strategy
Teaching will involve blended delivery methods incorporating the Moodle online delivery platform. Other delivery methods my involve theoretical and practical classes, face to face, lectures, tutorials, workshops, group activities, guest tutors, field trips, role-play, and video conferencing, as appropriate.
Assessment Criteria
Candidates must achieve a minimum result of 40 in the final examination of this module. They must also achieve a minimum C grade pass overall from all assessments to receive a passing grade for the module.
Learning and Teaching Resource
Required Text:
An extended reading list will be supplied by the tutor at commencement of the module. This will be updated annually.