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NBS8224 : Performance and Decision Management

  • Offered for Year: 2022/23
  • Module Leader(s): Dr Khansaa Tezeny
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
ECTS Credits: 5.0


To enable students to critically understand the role that management accounting control information plays in decision making, learning, planning and control within organisations.

This module emphasises the focus on accounting to meet the needs of managers. It stresses the interpretation (rather than the construction) of accounting information as well as a critical (rather than unthinking) acceptance of the underlying assumptions behind accounting numbers.
It is suitable for postgraduate students and practising non-financial managers who need a better understanding of the role of accounting in an organisational context.

Outline Of Syllabus

Introduction to Management Accounting
Relationship between management accounting and financial accounting
Classification of costs
Overview of costing methods
Cost accounting
Importance of cost accounting
Traditional job costing
Activity-based costing
Budgeting for Planning and Control
Standard costs and variance analysis
Performance evaluation
Breakeven analysis
Marginal costing

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching ActivitiesLecture52:0010:00PIP (synchronous) lecture sessions
Structured Guided LearningLecture materials32:006:00Pre-recorded lecture materials
Guided Independent StudyAssessment preparation and completion130:0030:00Time for students to complete formative and summative coursework & assessments
Guided Independent StudyDirected research and reading130:0030:00To study learning materials relating lecture topics
Scheduled Learning And Teaching ActivitiesSmall group teaching31:003:003 PIP (Synchronous) seminar sessions
Structured Guided LearningStructured non-synchronous discussion21:002:00N/A
Guided Independent StudyIndependent study119:0019:00Balance to equal 100 overall
Teaching Rationale And Relationship

This module focuses on the preparation, interpretation and application of relevant information in Management Accounting, students will obtain the knowledge and skills in cost control, budgeting, and strategic decision making.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination1201A100N/A
Formative Assessments
Description Semester When Set Comment
Written exercise1MConsultation sessions before the exam to provide feedback to students for their attempts on past exam/mock questions.
Assessment Rationale And Relationship

The formal examination tests students’ knowledge and skills outcomes in financial and management accounting, focusing on the preparation, interpretation and application of relevant information.

In the case of an alternative semester 2 assessment (worth X% of the overall module mark) being necessary due to circumstances, the module leader will in the first instance consult with the DPD as to the requirements of the professional accrediting body to discuss possible acceptable alternatives. In 2020/21 this alternative was a 24 hour take home exam delivered online, and it is envisioned that if circumstances do not allow a present-in-person timed exam at the end of semester 2, and the professional body agrees, than this may well be an example of the type of alternative assessment which could be put in place.

Reading Lists