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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.

Assessments

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Requisites information

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