The module content is designed to apply the theories and concepts of Financial Accounting, Management Accounting and Business Finance to the decision making process within small, medium and global organisations. The financial strategies associated with the achievement of predetermined key performance indicators are fully explored within the module.

The function of strategic management accounting is a focal point as a creator of vital information for enhancing operational excellence and formulation and implementation of new strategies. The relationship between Investment and return and the management of capital are given a high priority. Case studies are included in the module content as a valuable learning resource in topic areas such as Activity Based Costing, the Balanced Scorecard and Investment Appraisal Analysis.

On successful completion of this module the learner will be able to:

  • Understand the content of the main financial statements (Profit & Loss Account, Balance Sheet and Cash Flow Statement)
  • Identify the main methods of securing long-term finance for a company
  • Critically examine and evaluate the financial performance of an organisation through the use of Key Performance Indicators (KPI’s)
  • Evaluate the likely benefits to be derived from the use of Activity Based Costing (ABC) to assist strategic decision making
  • Explain and demonstrate understanding as to why organisations budget and the process by which budgets are developed
  • Evaluate the key factors in choosing a cost structure using Cost –Volume-Profit Analysis (CVP)
  • Explain the relationship between the Cost of Capital and the Return on Capital Employed (ROCE)
  • Apply methods of investment appraisal to evaluate real lean projects
  • Explain the underlying theory and concept of the Balanced Scorecard

Fee: €895 Non-EU: €950 

Contact Information

Please select Postgrad CPD in Technology Management – CPC2 when making your online application.


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