Management Accounting

Aim

You’ll develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring
performance in a variety of business contexts.

Objectives

MAIN CAPABILITIES

On successful completion of this paper, candidates should be able to:

  • Explain the nature, source and purpose of management information
  • Explain and apply cost accounting techniques
  • Prepare budgets for planning and control
  • Compare actual costs with standard costs and analyse any variances
  • Explain and apply performance measurements and monitor business performance.

Brief Contents

  • The nature, source and purpose of management information
  • Cost accounting techniques.
  • Budgeting
  • Standard costing
  • Performance measurement

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