Module: Management Accounting: Costing Planning & Control

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Management Accounting: Costing Planning & Control
Module Code	ACC1025 (ITS: AC576)
Faculty	DCU Business School	School	DCU Business School
NFQ level	9	Credit Rating	10

Description

The purpose of this module is to introduce and develop students' understanding of both the role of management accounting and the management accountant in the costing, planning and control activities of organisations. Students will develop their abilities to prepare, analyse, interpret and communicate accounting information for costing, planning and control purposes, both at a strategic and operational level. They will also develop an appreciation of contemporary developments in management accounting.

Learning Outcomes

1. Describe the purpose of management accounting in organisations, with regards to the role of the management accountant, the users of accounting information and the operating environment.
2. Assess possible ethical issues facing the management accountant.
3. Identify and discuss the meaning of various cost terms that arise within business entities and the implications of such costs for the business.
4. Critique and apply either job costing or activity based costing techniques to jobs in manufacturing or service contexts.
5. Calculate costs for joint products using methods such as physical measures, sales value at split off and net realisable value.
6. Prepare and analyse profit statements based on both variable and absorption costing approaches reconciling any differences in profit reported under both approaches.
7. Evaluate and apply appropriate budgeting techniques for planning and control and use standard costing systems to measure and control business performance and to identify remedial action.
8. Critically appraise the progressive development of management accounting techniques in costing, planning and control.

*Type*	*Hours*	*Description*
Workload	Full time hours per semester
Lecture	48	Attendance and engagement.
Directed learning	74	Preparation of draft solutions to assigned questions/problems and reading of assigned academic papers for lectures.
Directed learning	3	End of semester exam.
Independent Study	50	Review, on a weekly basis, of lecture material and engagement with assigned readings.
Independent Study	75	Revision of module content throughout the semester and in advance of the exam.
Total Workload: 250

Section Breakdown
CRN	10054	Part of Term	Semester 1
Coursework	0%	Examination Weight	0%
Grade Scale	40PASS	Pass Both Elements	Y
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Alan McMahon	Module Teacher	Barbara Flood, Margaret O'Keeffe

Type	Description	% of total	Assessment Date
Assessment Breakdown
Extended Essay / Dissertation	n/a	20%	n/a
Formal Examination	End of year examination	80%	End-of-Semester

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Error parsing Indicative Content: Control character error, possibly incorrectly encoded - 3

Indicative Reading List

Books:

Drury, C.: 2018, Management and Cost Accounting, 10th, Cengage Learning, Andover, Hampshire, UK,
Clarke, P.: 2016, Managerial Accounting: Costing, Decision Making & Control, 3rd, Chartered Accountants Ireland,
Blocher, E.J., Stout, D.E., Juras, P.E., Cokins, G.: 2016, Cost Management A Strategic Emphasis, 7th, McGraw-Hill,

Articles:

0: A series of high quality international research papers will be recommended at lectures. A minimum of 10., 47501, 2
Accountancy Ireland and various materials from CA Ireland website- www.caireland.ie: 47502, 2, Association of Chartered Certified Accountants (ACCA)

Other Resources

None