11111

In: Business and Management

Submitted By guocaize
Words 1270
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Management Accounting

and Decisions 3

(P13414)

MODULE OUTLINE

Semester 1
Year 2013/2014

Teaching Staff:
|Staff |Room |Telephone |Email |
|Andrew Edwards |AB479 |88180513 |andrew.edwards@nottingham.edu.cn |
|Anna Du |AB482 |88182467 |min du@nottingham.edu.cn |

CREDITS AND LEVEL

10 credits, level 3

PRE-REQUISITES AND PRIOR LEARNING
Pre-requisites are MAD I and MAD II.
This module assumes that you have good understanding of core management accounting techniques and concepts as taught in MAD I and MAD II. In addition, you will be expected to recall the basic principles of how to do analysis as taught in Year 2 and 3 of your degree course, but to a higher level this year. Knowledge should include the ability to both critically describe techniques and also apply numerical analysis to scenario based problems.

EDUCATION AIMS

The principle aim of this module is to critically review current management accounting theory and practice by reference to up to date research monographs/reports and academic papers.

The secondary, related aim is to enrich students' understanding of management accounting techniques by enabling them to evaluate how such techniques evolve over time and are sensitive to use in different contexts.

LEARNING OUTCOMES

Knowledge and understanding
This module develops a knowledge and understanding of: • Customer expectations, service and orientation. • The sources, uses and management of finance. • The use of accounting and other information systems for managerial applications. • The…...

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...LVMH: Diversification Strategy into Luxury Goods Strategic Issues By 2002, Moet Hennessy Louis Vuitton was the world's largest luxury products company, enjoying annual sales of 12.2 billion euros. LVMH carries the most prestigious brand names in wine, champagne, fashion, jewelry, and perfume. Upon entrance of this luxury product industry, LVMH was aware that they produced products that nobody needed, but that were desired by millions across the world. This desire in some way fulfills a fantasy, making consumers feel as though they must buy it, or else they will not be in the moment, and thus will be left behind. The LVMH business portfolio began to take shape in 1987 with the merger between Louis Vuitton and Moet Hennessy which was a four billion dollar merger. Over the course of time, LVMH has acquired over 50 luxury brands, such as Donna Karen, Fendi, and Sephora. They called it, "a collection of star brands and rising stars." LVMH found this industry to be timeless and modern, highly profitable, and very rapid growing. Despite all of the above mentioned, LVMH did experience some bumpy times. Some of these times were induced through internal problems, while others were caused by externalities, like Sept. 11. With such a wide range of product offerings, LVMH was on top of the industry in certain aspects, but has room for growth in other areas. One instance in particular nearly caused a division in the company. Hennessy believed the company should focus on wine,......

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