Analysis for Competitive Advantage
Unit code: HBC229N
|Credit points||12.5 Credit Points|
|Duration||One teaching period|
|Contact hours||36 Hours|
A unit of study in the Bachelor of Commerce suite of programs.
Aims and objectives
The aim of this unti of study is to introduce and apply various management accounting concepts to evaluate and contextualise a company’s competitive edge.
After successfully completing this unit of study, students should be able to:
- Identify the major practical and theoretical issues impacting on management’s use of accounting information for planning, control and decision making.
- Examine the suitability of business strategy and demonstrate the importance of recording and reporting information which facilitates strategic and operational planning.
- Critically assess the effect of management accounting measures and techniques on managerial performance and decision making.
- Enhance analytical and evaluative skills through exposure to business and management accounting concepts.
- Communicate effectively in written and spoken English through assignment work and tutorial participation/presentation.
- Conduct research & foster teamwork through group assignment project.
Lecture (1 hour), Tutorial (2 hours)
Lectures will increase students’ knowledge and understanding for planning, control and decision making in the business environment based on references to real world scenarios.
Tutorials require students to apply their knowledge to real world management accounting problems. Discussions will develop critical thinking and problem-solving skills and tutorial problems will enhance numeric skills while assisting students to develop structured explanations and arguments to accommodate multiple points of view (when necessary) before drawing some conclusions.
AssessmentTest (Individual) 10 -15%
Tutorial Work 5- 10%
Group Assignment and Oral Presentation (Group) 20- 30%
Exam (Individual) 50- 60%
Generic skills outcomes
You will be provided with feedback on your progress in attaining the following generic skills: The graduate attributes which relate to this unit help to produce graduates who possess:
- Analytical and problem solving skills
- Communications skills
- Teamwork skills
- An ability to work independently and in a group
- Business Strategy and Competitive Advantage
- Absorption/Variable Costing and Inventory Management
- Performance Evaluation: Financial and Non-Financial Measures
- Balanced Scorecard
- Social and Environmental Cost Management
- Transfer Pricing and International Issues
- Contemporary Management Accounting Systems
Students are advised to check the unit outline in the relevant teaching period for appropriate textbooks and further reading.