FACULTY: ECONOMICS AND MANAGEMENT SCIENCES

DEPARTMENT: ACCOUNTING, AUDITING AND INCOME TAX

MODULE CODE: CAAM 3782
MODULE TITLE: Management Accounting 2B
Contact Hours: 3 hours lecture & 1 hours tutorial per week.
Lecturer: Mr Felis Kapepiso
Office: Room X243; X Block
CONTACT NO.: 061-2063 4844
E-MAIL: fkapepiso@unam.na
Tutor: Ms Sharon T
Office: Room X206, X Block
CONTACT NO.: 061-2063986
Email: stjiueza@unam.na
Consultation hours: Displayed on the doors of Room X243 & Room X206 respectively. Should
you require a specific appointment outside of consultation hours, please arrange in advance with
the instructor / tutor.
Attendance and Punctuality
Students are expected to attend all lecturers and tutorials. Late comers may not be allowed into
class after 15 minutes of starting time. Attendance registers will be strictly maintained as a
student must attend 80% of all lecturers and all practical tutorials in order to be admitted for
the final exam.
Continuous Assessment:
There will be two tests (counting for 90%) as given below during class hours and an assignment
counting for 10% of the year mark.
Important Test Dates:
DATE: Test 1- 17 August 2016
DATE: Test 2- 28 September 2016
Grievances of grading of an individuals test /assignment shall be discussed within 3 days from
the date of result; otherwise the points recorded will stand.
NB: No make-up tests are allowed.

Course content and objectives:

Module content: This module seeks to train learners to become competent users of accounting
information and to fully integrate their understanding of cost behaviour, relevant costs and
control systems into the analysis of business problems. This course should help students become
well and more efficient decision-makers. The objective of this course is to develop the students
analytical abilities to deal with problems relating to various activities of any organization
requiring analysis of information, interpretation and decision making and dealing with scarce
resources and optimizing the same for achieving the goals of the organization.
Specific module objectives: On completion of this course students should be able to
1. Process and Analyze information for decision making
2. Applying various tools appropriate for decision making under the given situations; and
3. Suggest action plan so as to achieve the organizational goals in a cost effective manner.
COURSE OUTLINE:
This course deals with how to develop analytical skills using management accounting problems
and the behavioral implications of managerial accounting methods in decision making. Case
analysis of both manufacturing and service organizations is used extensively in this course. The
topics covered include techniques found in the texts of management accounting as well as
operations research as outlined below:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

Pricing Decisions
Transfer Pricing
Introduction to Capital Budgeting
Sensitivity Analysis
Techniques for Competitive Advantage: Target Costing and Total Quality Management
Techniques for Competitive Advantage: Throughput Accounting and Theory of
Constraints
Customer Profitability Analysis
Benchmarking and Competitor Analysis
Performance measurement
Value based measures of Performance
Management Accounting Controls and Activity Based Management

Text Book:
Study guide from CES
Reference Books:
Management Accounting: Horngren Pearson - any edition
Management Accounting: Drury Cengage Learning any edition
Quantitative analysis for management Barry Render Pearson any edition