Registry

Module Specifications

Current Academic Year 2012 - 2013
Please note that this information is subject to change.

Module Title	Business Analysis
Module Code	AC549
School	DCUBS
Online Module Resources
Module Teacher	Julie Griffin
NFQ level	8	Credit Rating	5
Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

Description

This module develops an understanding of the role of accounting in the management of an organisation. Module participants are introduced to ratio analysis, budgetary control and costing which develops their ability to interpret financial statements, evaluate financial performance and manage financial resources. These skills allow module participants to make informed decisions with regards to strategic procurement issues in their company.

Learning Outcomes

1. Assess the performance of an organization using financial statements and identify the limitations of financial statement information for assessing the fianancial performance of an entity.
2. Critique various approaches to costing, for example, traditional costing, life cycle costing, activity based costing.
3. Apply the four main investment appraisal methods used in practice and explain the benefits and drawbacks of each.
4. Discuss the role and limitation of budgets and how budgetary control can be made more effective.

Workload	Full-time hours per semester
*Type*	*Hours*	*Description*
Lecture	18	Monthly lecture
Assignment	60	Individual essay
Library	24	Continuous learning and reflecting
Independent learning time	23	Research for assignment and reading
Total Workload: 125

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Accounting in the context of the internal and external environment..
Nature, uses, interpretation and limitations of accounting information..

Cost classification, cost behaviour, full cost vs. marginal cost..
Traditional Costing and Activity Based Costing..

Using cost information for pricing / tendering..
Cost Management- Target Costing, Life Cycle Costing and Kaizen Costing..

Assessment Breakdown
Continuous Assessment	100%	Examination Weight	0%

Course Work Breakdown
Type	Description	% of total	Assessment Date
Essay	Procurement and Using Accounting Information	100%	n/a

Reassessment Requirement
Resit arrangements are explained by the following categories; 1 = A resit is available for all components of the module 2 = No resit is available for 100% continuous assessment module 3 = No resit is available for the continuous assessment component
This module is category 1

Indicative Reading List

Collier: 2009, Accounting for Managers, Wiley,
Glynn, Murphy, Perrin and Abraham: 0, Accounting for Managers, Thomson Publishing,
Holmes, Sugden and Lee: 0, Interpreting Company Reports and Accounts, FT Prentice Hall,

Other Resources

None

Array

Programme or List of Programmes

MSP

MSc in Strategic Procurement

PBSSA

PG Exchange(Business School)

PBSSAO

PG Study Abroad(Business School)

Timetable this semester: Timetable for AC549

Date of Last Revision