Strategic Management Accounting
Section outline
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Opened: Tuesday, 18 November 2025, 12:00 PMDue: Tuesday, 18 November 2025, 7:59 PM
MAKERERE UNIVERSITY BUSINESS SCHOOL
FINAL TAKEHOME EXAMINATION FOR THE
MASTERS OF ENERGY ECONOMICS & GOVERNANCE (MEEG) OF MAKERERE UNIVERSITY
ACADEMIC YEAR, 2025/2026
COURSE NAME: ENERGY COSTING YEAR: TWO
(Old Curriculum)
COUSE COURDE: EEG 715 SEMESTER: ONE
ISSUE DATE: Thursday, 18/11/2025 TIME: 01:00 PM
SUBMISSION DATE: Thursday, 18/11/2025 TIME: 02:00 PM – 05:00 PM
INSTRUCTIONS
- Answer any FOUR questions (25 Marks Each)
- Show all workings and calculations
- Support your answers with relevant examples
- Submit your PDF file on MUBSEP: https://mubsep.mubs.ac.ug
- All university examination rules and regulations apply.
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Opened: Saturday, 29 March 2025, 12:00 PMDue: Monday, 31 March 2025, 6:00 PM
MAKERERE UNIVERSITY BUSINESS SCHOOL
TAKEHOME ASSIGNEMTN FOR COURSE WORK TWO EXAMINATION FOR THE DEGREE OF BACHELOR OF SCIENCE IN ACCOUNTING OF MAKERERE UNIVERSITY ACADEMIC YEAR: 2024/2025
COURSE NAME: STRATEGIC MANAGEMENT ACCOUNTING (BHR3201)
YEAR OF STUDY: THREE SEMESTER: TWO
DATE: SATURDAY MARCH 29, 2025 TIME: 12:00PM
SUBMISION DATE: March 31, 2025 SUBMISSION TIME: 06:00PM
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1.0 Course Description
The Strategic Management Accounting course equips learners with the essential tools and techniques required to support strategic decision-making in dynamic business environments. This course focuses on cost information management, emphasizing its role in shaping planning, control, and competitive positioning. It introduces learners to strategic cost management, cost behavior analysis, product costing, short-term decision-making, pricing strategies, budgeting, and performance measurement.
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· The Process of Strategic Cost Analysis
· Types of Cost System
o Full costing
o Activity-Based Costing (ABC)
o Time-Driven ABC (TDABC)
· Activity Based Costing
· Identifying opportunities to reduce costs
· Impact of volume diversity.
· Critical factors in designing ABC systems
· Activity-based profitability analysis
· Application of ABC systems in product and service systems
· Process analysis
Costing Methods Used in Service Sector
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1. Read the case study carefully before attempting the questions.
2. Answer ALL parts of the question.
A Only handwritten submissions are allowed.
3. Support your answers with relevant and practical examples where applicable.
4. All University examination regulations shall apply.
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