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Overview
This topic introduces the role and purpose of management accounting. It evaluates the role of strategy in the planning, control, and decision-making functions of an organisation and assesses how cost information is analysed within an organisation to measure performance and inform decision makers.
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Tuition pattern
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Aims
This topic aims to analyse various costing systems and appropriate quantitative techniques to calculate and communicate cost information to support management decision making. It will introduce the analysis of cost behaviour and drivers, job costing and other costing information for business planning and control. It will help assess the actual performance of various parts of a business organisation against its budgeted performance.
Learning outcomes
On completion of this topic you will be expected to be able to:
1.
Evaluate the role and purpose of management accounting
2.
Determine the role of strategy in the planning, control, and decision-making functions of an organisation
3.
Analyse various costing systems and appropriate quantitative techniques to calculate and communicate cost information to support management decision making
4.
Appraise the actual performance of various parts of a business organisation against its budgeted performance
Assessments
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Requisites information
Pre-requisites:
Anti-requisites: