Capital investment appraisal techniques (Returns on capital employed, payback method, discounting techniques). Measurement of divisional performance and control in divisionalised companies including behavioural aspects of accounting, presentation of management information. Pricing and output decisions, transfer pricing, uncertainty and risk analysis, value added, cost reduction and value analysis, cost benefit analysis. Cost estimation, multiple regression and analysis, application of linear programming techniques to a variety of management accounting; problems and limitations of linear programming.
- Lecturer: Mary Josiah