Course Brief

An introduction to Strategic Management Accounting:



  • Relevant costs for decision making
  • Activity Based Costing
  • Pricing Decisions
  • Budgeting
  • Management control systems and Performance management
  • Standard Costing and Variance analysis
  • Working capital management
  • Transfer pricing

  • 40 Contact Hours

Upon successful completion of this module, students will have demonstrated:

1. Critical understanding of a range of key strategic management accounting models and

2. Critical understanding of local and international level developments within
management accounting.

3. Critical understanding of the role and limitations of management accounting theory.


1. The ability to apply key management accounting concepts and methodologies in order
to contribute to successful decision making in an organization.

The assessment will be one individual assignment. All learning outcomes will be assessed.

  • BA (Hons) Business Management (Top-Up)


    The BA (Hons) Business Management programme allows you to benefit from the University of Sunderland’s teaching of business and management without leaving your home region.


    Overview of the Business Management pathways
    Including BA (Hons) Business Management (Top-Up)


    The content of the course mirrors the Sunderland-based equivalent course Business Management. This course builds on your existing knowledge and prepares you for managerial roles and professional roles in sales, finance, general business and the public sector. You will undertake three broad-based modules related to project management, strategic management and the latest developments in business management.

    You will also study specialist modules that cover Marketing Strategy, Human Resources and Management Accounting. This programme is based at study centres, which makes it distinct from our programme with the same title that is based at the University of Sunderland. Courses delivered at study centres share the same ethos, material and approach as those delivered at Sunderland itself.

    This course is an outstanding way to gain the benefits of an education from our University without having to move to Sunderland.

    Sunderland has a strong record in business and management studies, with The Guardian University Guide 2015 naming the University as No.1 in North East England for Course Satisfaction and Student Satisfaction with Teaching in these subjects.

    You can also opt to specialize. Click on either of the following options to 'Learn More'.

    Alumni Voice

    Don't just take our word for it; read what our graduates have to say about pursuing BABM at SBCS!

    Next Step

    Expand your potential; go beyond your University of Sunderland's BA Honours.

    BA graduates can seamlessly progress to one of our Edinburgh Business School, Heriot-Watt University MBA or MSc. programmes, which we have been offering for over 24 years.

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