Demonstrate an understanding of management accounting systems: Unit 5 Management Accounting Assignment, OU, UK

Unit Learning Outcomes

LO1 Demonstrate an understanding of management accounting systems

LO2 Apply a range of management accounting techniques

Assignment Brief and Guidance

Scenario and activity:

You are an accountant clerk for a medium-sized enterprise in the manufacturing sector. You can select an organisation of your choice or use your own place of work (if appropriate). In an effort to promote understanding between different departments in the organisation, you and your colleagues have been asked by your line manager to prepare a report on the role and function of the management accounts department, covering the management accounting systems operating in the organisation as well as the range of techniques used.

The report should include:

1. An explanation of the principles of management accounting.

2. The role of management accounting and management accounting systems.

3. The use of techniques and methods used in management accounting by presenting calculations for an income statement using variable costings to show how these financial reporting and statements support business growth and success.

4. Evaluation of how management accounting is integrated within the organisation.

5. The benefits of the function to the organisation.

6. Conclusions that critically reflect the application of management accounting.

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