About the subject

You will develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision making, performance evaluation, and control.


Section A

Specialist cost and management accounting techniques

Explain and apply cost accounting techniques
Section B

Decision-making techniques

Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks
Section C

Budgeting and control

Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action
Section D

Performance measurement and control

Identify and discuss performance management information and measurement systems and assess the performance of an organisation from both a financial and non- financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects

Supplied Materials

Study Plan

Lecturer Support

Video Tutorials

Lecturer Notes

Sample Lectures

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Lecturer Information

Tena Sheil

Tena Sheil is an ACCA qualified accountant with a first class honours business degree. She has been involved in the SME, Not for Profit and Financial sectors since 1993. She specialises in the key areas of Financial and Performance Management which enhance planning, control and decision-making in the competitive modern organisation.

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