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Analysis for Competitive Advantage

duration Duration: 1 Teaching Period

unit code Unit Code: ACC30009

contact hours Contact Hours: Recommended 10 hours of study per week

About this unit

The aim of this unit of study is to introduce, expound, and apply various management accounting concepts to evaluate and contextualise a company’s competitive advantage.

Students will be introduced to key management accounting concepts which will help them gain knowledge and understanding of the business environment. Students will be able to apply their knowledge to real world management accounting problems, develop critical thinking and problem-solving skills and will enhance their numeric skills, while developing structured explanations and arguments to accommodate multiple points of view (when necessary) before drawing conclusions.


  • Business Strategy and Competitive Advantage
  • Absorption/Variable Costing and Inventory Management
  • Performance Evaluation: Financial and Non-Financial Measures
  • Balanced Scorecard
  • Social and Environmental Cost Management
  • Transfer Pricing and International Issues
  • Contemporary Management Accounting Systems.

This unit is found in the Bachelor of Business with a Major in Accounting.

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