UOS BABM Module Descriptors 2009_10
UOS BABM Module Descriptors 2009_10
Business Management
Module Descriptors
SCHOOL OF BUSINESS,
LAW AND PSYCHOLOGY
TITLE : STRATEGIC MANAGEMENT ACCOUNTING
CODE : APC309
CREDITS : 20
LEVELS : 3
SCHOOL : Business and Law
MODULE BOARD : Top-up
PRE-REQUISITES : None
CO-REQUISITES : None
LEARNING HOURS : 200 hours the exact nature of which is specified in the
student guide.
LEARNING OUTCOMES:
On successful completion of the module the student will be able to:
Knowledge
1. Critically evaluate a range of key strategic management accounting models
and concepts.
2. Critically understand specific analytical skills in key areas within management
accounting at local and international level
3. Critically understand the role and limitations of management accounting
theory.
Skills
4. Applied the key management accounting concepts and methodologies in
order to contribute to successful decision making in an organisation.
CONTENT SYNOPSIS:
An introduction to strategic management accounting
Relevant costs for decision making
Activity based costing
Pricing decisions
Budgeting
Management control systems
Variance analysis
Performance management
Transfer pricing
ASSESSMENT METHODS:
Summative assessment
The module will be assessed by three hour examination and this will test all learning
outcomes from the module. This will be based on either a case study or developed
scenario that will form a synthesis of all elements of the module together with an
academic discussion which focuses on models and concepts developed within the
module.
Formative Assessment
Students will be required to complete and submit a selection of activities from the
course materials and receive feedback on progress from an allocated Local Tutor
Main text:
Colin Drury, Management Accounting for Business, 3rd Ed. 2005 Thomson.
Supporting texts:
Denzil Watson and Antony Head, Corporate Finance (Principles and Practice), 3rd
Edition 2006 - Prentice Hall.
Peter Atrill and Eddie McLaney, Management Accounting for Decision Makers, 4th
Ed. 2007 Prentice Hall
FRANCHISED : YES
MODULE LEADER :
Rob Hall
Room 114c
Telephone: 0191 5152403
Fax: 0191 5152308
E-mail: [email protected]
LEAD DELIVERER
Rob Hall
Room 114c
Telephone: 0191 5152403
Fax: 0191 5152308
E-mail: [email protected]
Amplified Content
5. Budgeting
The multiple functions of budgets, conflict in budget objectives, administering
budgets, different budget components, activity based budgets, zero based
budgets, behavioural aspects of budgets.
7. Variance analysis
What are variances, material, labour and overhead variances, matching
expectations to reality, limitations to variance analysis.
8. Performance management
The need for performance management, profit and investment centres,
divisionalisation, return on investment, residual income, economic value added.
9. Transfer pricing
The purpose of transfer pricing, transfer pricing methods, negotiation and transfer
pricing, international transfer pricing.
QAE:17-07-07
LEARNING OUTCOMES
Upon successful completion of this module, students will have demonstrated
Knowledge
Skills
5. Demonstrating the cognitive skills of critical thinking and analysis
6. Be able to conduct effective independent research from arrange of theoretical and
empirical research sources.
7. Be able to diagnose and formulate relevant HRM policy interventions consistent
with organizational goals.
CONTENT SYNOPSIS
The module begins with a review of the nature of strategy in HRM and evaluates the
various models in achieving strategic interventions in a range of business contexts
derived from strategic management. The module reviews the relationship of
Personnel departments with respect to designing and delivering HRM interventions,
the current and historical barriers to Personnel leading on HR and change
management. A range of contemporary ideas on redesigning the role of Personnel
are reviewed before the module evaluates the range of HR policies that make up a
strategy ; recruitment and retention , performance management , human resource
development , employee relations, reward. The module concludes by examining
HRM interventions in the light of the organizational development literature and
practice. The basis of employee attitudes, commitment and cultural change are
examined in terms of employee competence development through HRM Amplified
Content
Unit 1
Reviews the business challenges faced by HR people and builds the case for a
strategic view. The various models of SHRM are introduced and evaluated against
different generic business strategies. The interdependence of human and other
organizational assests are established and students are allowed to review these in a
variety of business types.
Unit 3
Concentrates on employee resourcing strategies. The focus is to evaluate the
growing importance of employee competence and its diagnosis and importation into
planning , selection and development and career decision making processes. The
module goes on to review different approaches to planning and developing effective
professional and candidate centred recuitment and selection. The exit point from the
Unit allows students the opportunity to structure and present a clear HR strategy
capable for organizational dissemination. The remaining policy vairiables will be
imported form here on concluding with a framwork of implementation in the final unit.
Unit 4
Introduces performance management systems. It critically evaluates the history and
development of such schemes from a theoretical and practical point of view. PMS is
seen as a key integrative factor in pulling together an SHRM strategy. The concept
and process of designing PMS systems is addressed together with an assessment of
the design variables and trends in appraisal to support such systems. The unit
considers the systems and people centred approaches and how such systems can
shape the organizational culture. PMS is viewed under the lens of control and
intensification as well as a developmental orientation.
Unit 5
Feeding from the PMS unit a strategic view is evaluated on reward decisions in
organizations. Starting from a strategic framework developed by Lawler (1984 ) the
unit allows a student to review the choices and reward designs to fit a variety of
SHRM objectives. The student gets a good opportunity to review how these choices
impact on the HR capability and how they have shaped the HR context for a range of
industries and organizations. Central issues assess the validity of reward decisions
based on contribution , performance relatedness, and the shift from collective/ job
based reward to individual and skills based models. The module ends by students
being able to review their understanding by looking at an integrative business
decision model. The module introduces the student to a wide range of business
scenarios and critique of reward in practice.
Unit 6
Considers human resource development strategies. The shift from training to
learning is a central feature of this unit and the unit starts by considering a broader
range of purposes that include the support of organizational change , developing
strategic individual and organizational capability and a learning climate that impacts
on the overall culture of the organization. Using several operational and theoretical
models the unit develops the students active learning through extensive casework.
The unit acknowledges the difficulty of gaining support for development activity in
terms of structural , cultural and cost reasons. The student is introduced to the
framework of the learning organization blueprint an allowed to apply the model to real
Unit 7
The unit considers emerging trends in employee relations and its fit with the SHRM
model. Tracing the tensions of collective relations within SHRM and the unit
considers the scope of including various stakeholders within the concept of
partnership. Using various case examples students are able to review partnership
models in practice from the UL and the USA. The unit introduces a strategic
framework as a basis for evaluating management choices , acknowledging the wider
factors that limit that choice in determining the most appropriate model of Employee
relations. Each of four strategic variables are considered with respect to recognition ,
collective bargaining , involvement and conflict resolution as a basis for locating an
organizations internal processes to support the wider SHRM.
Unit 8
The final unit concerns organizational change , the management of change and how
SHRM fits and supports change management strategies. The unit starts by
considering the role of corporate culture in organizations and its link to performance
and organizational competence. The unit reviews the Organisational Development
cycle and assesses the importance of SHRM processes in gaining involvement and
commitment for change. Seeing SHRM as a basis for enabling change becomes a
central discussion point for the unit. The unit considers parallel difficulties in
achieving an effective SHRM and change programme. Students have a wide range
of opportunities to work with OD tools and to develop a critical appreciation of the
consultancy skills and requirements of effective change. The unit poses the question
that essentially change management skills are internal skills required of line and
personnel management increasingly. The loop is closed by looking at the starting
position of SHRM , the changing role of Personnel and the key processes of
implementing effective HRM policies in a change context.
The Module is being delivered in Tutor supported distance mode at approved study
centres. Students receive an extended set of learning materials and a Module guide
outlining the main teaching programme. Students are expected to complete self
study of the materials which in conjunction with a core text will provide essential
course knowledge and formative feedback on progress. Study Centres provide a
programme of teaching comprising workshops , lecturers and seminars to enable
students to underpin their knowledge of the materials and to provide an opportunity
to contextualize the learning about HRM in their own country. This will be typically
introduced through case studies and will relate to the core principles in the module
materials. The module aims to provide a participative learning environment .
ASSESSMENT METHODS
Assessment 001
A three hour open book examination
Professional Accreditation: No
MODULE LEADER
Chris Marshall
Sunderland Business School
Tel: 00 44 191 5152326
[email protected]
LEAD DELIVERER
Chris Marshall
Sunderland Business School
Tel: 00 44 191 5152326
[email protected]
LEARNING OUTCOMES
Knowledge
1. Explain the nature of marketing strategy and its significance for the
organisation
2. Assess the drivers and factors affecting the choice of marketing strategies
3. Evaluate appropriate models and techniques that aid the strategic marketing
process
Skills
CONTENT SYNOPSIS
The module aims to review the nature and scope of marketing strategy and evaluate
how strategies are developed given different organizational contexts. The module
considers that strategy is a fundamental pattern of present and planned objectives,
resource deployments and interactions of an organization with markets, competitors
and other environmental factors. The module lays the foundation by appraising the
mechanics of marketing strategy, considering the evolving models and practices that
are essential to the development and implementation of strategy. The module
examines contemporary issues and problems that dominate the thinking of marketing
executives as they establish and execute a range of marketing strategies.
The module is being delivered in distance learning mode at Tutor supported Centres.
A variety of learning methods will be used. Students will be expected to read the
module guide and supported text reading and complete a range of self study
activities to underpin the students’ knowledge and develop analytical skills in respect
to meeting the learning outcomes. All activities have feedback included. Students will
have access to an academically qualified tutor who will offer workshop or online
support. Students will be able to work with other students either on line or in
workshops depending on the nature of the Centre approval. The following outline of
ASSESSMENT METHODS
Students will be required to submit one piece of summative assignment which will
assess their knowledge of the Marketing syllabus in detail. Students will develop an
integrated approach to applying their knowledge and skills. Students will also have
an opportunity to develop a range of problem solving, communication and diagnostic
skills through a critical evaluation of marketing concepts in contemporary contexts.
Students will be invited to submit aspects of their learning activities for local Tutor
feedback prior to the final assessment to assist them with preparation for final
assessment across the skills range.
Assessment 001
Brenan, R., Baines, P., Garneau, P and Vos, L. (2008). Contemporary Strategic
Marketing. Second Edition. Palgrave Macmillan.
Doyle, P and Stern, P (2006). Marketing Management and Strategy. Fourth Edition.
Prentice Hall.
BA Business Management
Franchised: No
Professional Accreditation: No
MODULE LEADER
Seema Bhate
Room no: 203D
Telephone No: 515 3138
e. mail: [email protected]
LEAD DELIVERER
Seema Bhate
Room no: 203D
Telephone No: 515 3138
e. mail: [email protected]
JACS Code: N5
LEARNING OUTCOMES:
Upon successful completion of this module, students will have demonstrated
Knowledge
1. Understand the origins and terminology of strategy
2. Understand various approaches to strategy
3. Develop an understanding of international/global strategic thinking
4. Develop an understanding of the application of strategy ideas in practice
Skills
5. To analyse the complexity of organisations and their environments
6. To understand the complexity of the relationships between the organisation and
its environment
7. To synthesise earlier, diverse and possible piecemeal studies of the organisation
and assimilate new theoretical models
8. To evaluate existing models and methodologies against observations of the
practices of real organisations
CONTENT SYNOPSIS
The module aims to be integrative and cumulative in that it draws together the
purposes and methodologies of the functional areas of business policy and strategy
which are usually studied separately and to show how they contribute to the overall
purposes and aims of the organisation.
This synthesis is usually considered in relation to the environment in which the
organisation exists and with reference to a timescale projected into the future. The
challenge for the student is to analyse complex organisations and their environments
as well as the relationships between the two and evaluate models and methodologies
against observations of the practices of real organisations. The module will
particularly cover policy making in organisations that operate in an international
arena.
Students will have access to a local academic Tutor who will offer workshop or online
support. Students will be able to work with other students either on line or in
workshops depending on the nature of the Centre approval. The following outline is
indicative and will vary between Centers.
ASSESSMENT METHODS
The assessment will be by one individual assignment and will include questions on
aspects of strategic management and questions related to a seen case study.
Primary
De Wit, B. and Meyer, R. (2004) Strategy Process, Content, Context, Third Edition,
International Thomson Publishing.
Whittington, R. (2000) what is Strategy and does it matter? Routledge.
Additional
Cunningham, I. (1994) The Wisdom of Strategic Learning, McGraw-Hill.
Dunning, J. (1993) The Globalisation of Business, McGraw-Hill.
Johnson, G. and Scholes, K. (1993) Exploring Corporate Strategy, Pearson.
Lessem, R. (1989) Global Management Principles, Prentice Hall.
Lynch, R. (1999) Corporate Strategy, Pearson Education.
Machiavelli, N. (1993) The Prince, Wordsworth Editions Ltd, (First Ed 1513)
Morgan, G. (1986) Images of Organisation’, Sage Publications.
Porter, M.E. (1980) Competitive Strategy, Free Press.
Porter, M.E. (1985) Competitive Advantage, Free Press.
Porter, M.E. (1990) The Competitive Advantage Of Nations, Macmillan.
Stacey, R. D. (1996) Strategic Management And Organisational Dynamics, 2nd Ed.,
Pitman Publishing,
Sun Tzu, (1971) ‘The Art Of War’, ed and trans, S.B. Griffith, Oxford University Press,
(originally 500BC).
Von Clausewitz, C. (1976) ‘On War’, ed and trans, M. Howard and P. Paret.
Princeton, NJ:Princeton University Press.
Wilson, D. C. (1994) A Strategy of Change, Routledge.
BA Business Management
Franchised: YES
Professional Accreditation: NO
MODULE LEADER:
LEAD DELIVERER
LEARNING OUTCOMES
Upon successful completion of this module, students will have demonstrated
Knowledge
1. Critically appraise the different frameworks within which organizational
decisions are made.
2. Evaluate how organisations might respond to external global forces.
Skills
1. Analyse a range of theoretical concepts and apply them to practical business
problems or issues.
2. Assess the factors affecting business performance in international markets.
CONTENT SYNOPSIS
Evaluation of the political, economic, social, technological and ecological
environment as it affects a range of private and public sector organisations and
businesses.
Globalisation and its effects on business decision-making.
Impact of changing political and economic frameworks on the conduct of
organisations (e.g. regulatory oversight, collaborative partnerships, strategic
alliances, etc.).
Nature of knowledge management and innovation and their effects on the
structure and working practices of organisations.
Development of trading and political blocs and the effect on enterprise in
organisations operating within those blocs.
External drivers for change (e.g. growing corporate social responsibility,
governance issues, rapidly changing patterns of innovation, demands for service
quality, etc) and their effect on organization performance sustainability.
Nature and patterns of investment decisions and their affect on organisational
location, financing and market choice.
ASSESSMENT METHODS
Students will be required to answer examination questions based on their own notes
on the application of elements of the module material to an organization of their
choice.
This assessment will cover all the module learning outcomes.
Assessment 001
Sequence Assessment Marking Weighting Qualifying Pass
Type Scheme Mark Mark
%
001 Exam Yes 100 35 40
LEARNING OUTCOMES:
Upon successful completion of this module, students will be able to;
Knowledge
1. Critically evaluate and apply a range of skills and techniques associated with the
management of projects
2. Demonstrate capability to evaluate projects from a financial, human resource and
time related perspective
3. Appreciate the requirements for control and the application of control
mechanisms
4. Critically evaluate the relationship between time, cost and quality and understand
the alternate approaches available for managing them.
Skills
1. Demonstrate critical thinking and analysis skills
2. Demonstrate ability to apply and evaluate tools and techniques associated with
the management of projects
3. Demonstrate reporting and diagnostic skills
CONTENT SYNOPSIS:
The module will define the nature of projects and their management. Various aspects
will be considered including financial control and management of risk, human
resource elements (building and leading a multi disciplinary tem) and the control of
time. The module will examine the integration of time, cost and quality aspects of
projects through the application of relevant tools and techniques.
ASSESSMENT METHODS:
Summative assessment
The module will be assessed by a two part single integrative individual assignment
and this will test all learning outcomes from the module. This will be the production
and analysis of a network diagram together with a report on a real scenario that will
define how to fully manage a specific project to achieve the goals set out in the
assessment. This will allow students to demonstrate their learning in respect of
management of resources generally but in particular elements of time, finance and
human resource
Formative Assessment
Students will be required to complete and submit a selection of activities from the
course materials and receive feedback on progress from an allocated Tutor
MODULE LEADER
Dr Boon Tan
Telephone: 0191 515 2350
Email: [email protected]
Code: SIM335
Amplified Content
1. Project Concepts
Introduction to / overview of the management of projects.
5. Project Control
The planning and control cycle.
Application of tools and techniques for scheduling project activities, monitoring
progress, managing variations and slippage, updating and controlling project time
and quality.
Management of project cash flows and incentives.