Workshop Activity

Topics: Management accounting, Cost accounting, Cost Pages: 18 (4235 words) Published: May 10, 2013
Sunderland Business School

BA Business Management and BA Accounting and Financial Management

Module APC 309 Strategic Management Accounting

Workshop Activity Pack (Term 1 2012/13)

Prepared by Mike Barker, Module Leader.

Introduction to APC 309 Strategic Management Accounting.

Firstly, welcome to the APC 309 Strategic Management Accounting Module. Our team hopes you find the module interesting, challenging, and stimulating and would actively promote that all students participate within all workshops, and ask any relevant questions when necessary.

XYZ Plc. is a large multinational corporation comprising of a variety of different companies, operating within a number of different industries. The business has been operating relatively successfully, but due to the recent resignation of a Senior Management Accountant, a number of management accounting issues have subsequently been neglected. The senior directors of XYZ Plc. want to rectify this issue as soon as possible to ensure the management accounting function is operating correctly and efficiently. The directors have prepared a report (this workshop activity pack) highlighting nine key areas of concern within the business that need to be addressed with immediate effect. Over the following 9 weeks a number of case studies, reports, and questions will be analysed and investigated, to gain further understanding of the key concerns of the directors associated with the Strategic Management Accounting function of XYZ Plc.

Over the next 9 weeks there may be some additional activities/ issues introduced into the workshops for you to resolve.

Workshop Activity Plan

Week beginning Monday| Activity to be undertaken in the workshop| 24th September | Workshop 1 – Scotia Health Consultants Ltd.| 1st October| Workshop 2 – Fleet Ltd.|
8th October| Workshop 3 – Trimake Ltd.|
15th October| Workshop 4 – BIL Motor Components Ltd.|
22nd October| Workshop 5 – D Ltd.|
29th October | Workshop 6 – XYZ Plc.|
5th November| Workshop 7 – XYZ Plc. & JB Ltd.|
12th November| Workshop 8 – Boswell Enterprises Ltd.|
19th November| Workshop 9 – B Ltd.|

In advance of each workshop, students are asked to read through the appropriate activity and start to prepare the answers. Please bring your answers to the workshop.

Information contained in the relevant unit of the module pack and the relevant chapter of the core text book will help you formulate your answer (please see next page for details).

APC309 Strategic Management Accounting

Weekly Plan of Lectures and Workshops

Week Number: | Number and Title of the Unit in the Module Study Pack covered: | The chapter(s) in the core textbook (Drury 4th edition) which link in with the unit number and title in the left hand column is: | 1| 1 An Introduction to Strategic Management Accounting| 14 & 15| 2 | 2 Relevant Costs for Decision Making| 4|

3 | 3 Activity Based Costing| 8|
4 | 4 Pricing Decisions | 5|
5 | 5 Budgets| 9|
6 | 6 Management Control systems and Performance management| 10 & 12| 7 | 7 Standard Costing and Variance Analysis| 11|
8 | 8 Working Capital Management| |
9 | 9 Transfer Pricing| 13|

Workshop 1 - Financial and Non-Financial Performance Measures – Scotia Health Consultants...
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