AERD30050
Source: https://hub.ucd.ie/usis/!W_HU_MENU.P_PUBLISH?p_tag=MODULE&MODULE=AERD30050&TERMCODE=202500&ACYR=2026 Parent: https://hub.ucd.ie/usis/!W_HU_MENU.P_PUBLISH?p_tag=COURSE&MAJR=FAS1&AUDIENCE=
Academic Year 2025/2026
Financial Planning and Control (AERD30050)
Subject: : Agribus Extension & Rural Dev
College: : Health & Agricultural Sciences
School: : Agriculture & Food Science
Level: : 3 (Degree)
Credits: : 5
Module Coordinator: : Ms Aoife Byrne
Trimester: : Autumn
Mode of Delivery: : Blended
Internship Module: : No
How will I be graded? : Letter grades
Curricular information is subject to change.
Background and relevance of financial planning and control to food and agribusiness management, the respective roles of financial and managerial accounting are distinguished, costs are defined and systems of cost classification are presented. Issues in accounting for materials, labour and overhead expenditure for the purposes of decision making and for management control. Approaches to costing including variable (marginal) costing, costs for pricing purposes, joint product costing and concepts of waste and scrap are presented. Other main topics include: cost-volume-profit analysis, capital investment analysis, and activity based costing. The module is completed with discussion of the budgetary control process.
About this Module
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What will I learn?
Learning Outcomes:
On completion of this module students should be able to: Explain how management accounting differs from financial accounting; outline and explain bases for classifying costs and revenues and systems of accounting for materials, labour and overheads; explain the principles and use the methods of cost-volume-profit analysis and of investment analysis; describe budgetary control systems and construct simple departmental and functional budgets; discuss the strengths and limitations of traditional and more modern costing and managerial accounting methods; outline the information needs of business managers and discuss behavioural and other issues in designing and specifying management information systems.
How will I learn?
Student Effort Hours:
| Student Effort Type | Hours |
|---|---|
| Lectures | 30 |
| Specified Learning Activities | 15 |
| Autonomous Student Learning | 60 |
| --- | --- |
| Total | 105 |
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Approaches to Teaching and Learning:
The approach to teaching will involve a mixture of active/task-based learning together with lectures and tutorials, delivered in a blended approach. \ AI may not be used for the purposes of any assessments and/or examinations undertaken as part of this module.
Am I eligible to take this module?
Requirements, Exclusions and Recommendations
Not applicable to this module.
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Module Requisites and Incompatibles
Co-requisite:\ AERD20030 - Business Management\ \ Equivalents:\ Financial Planning and Control (AERD37050)\ \ \ \
How will I be assessed?
Assessment Strategy
| Description | Timing | Component Scale | Must Pass Component | % of Final Grade | In Module Component Repeat Offered |
|---|---|---|---|---|---|
| Exam (In-person): End of trimester exam | End of trimester Duration: 2 hr(s) | Standard conversion grade scale 40% | No | 75 | Yes |
| Quizzes/Short Exercises: Mid trimester continuous assessment. Timing of assessments is indicative and may be subject to change. | Week 6, Week 10 | Standard conversion grade scale 40% | No | 25 | No |
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Carry forward of passed components
Yes
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What happens if I fail?
| Resit In | Terminal Exam |
|---|---|
| Spring | Yes - 2 Hour |
Please see Student Jargon Buster for more information about remediation types and timing. \
Assessment feedback
Feedback Strategy/Strategies
• Group/class feedback, post-assessment\
How will my Feedback be Delivered?
Continuous Assessment: Detailed class feedback available post assessment with individual feedback provided by request only and by appointment with the lecturer. Final Examination: Individual feedback provided by request only
When is this module offered?
Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
| Autumn | Lecture | Offering 1 | Week(s) - 1, 2, 3, 4, 5, 6, 7, 9, 10, 12 | Mon 11:00 - 12:50 |
| Autumn | Once Off | Offering 1 | Week(s) - 11 | Mon 11:00 - 12:50 |
| Autumn | Lecture | Offering 1 | Week(s) - Autumn: All Weeks | Tues 10:00 - 10:50 |