Management Accounting

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Course Outline

Accounting For Management

Sources of Data
Cost Classification
Presenting Information

Cost Accounting Techniques

Material, Labour and Overheads
Absorption and Marginal Costing
Cost Accounting Methods
Alternative Cost Accounting

Data Analysis And Statistical Techniques

Sampling methods
Forecasting techniques
Summarising and analysing data
Spreadsheets

Budgeting

Purpose of Budgeting
Budget Preparation
Flexible Budgets
Capital Budgeting and Discounted Cash Flows
Budgetary Control and Reporting
Behavioural Aspects of Budgeting

Standard Costing

Standard Costing Systems
Variance Calculations and Analysis
Reconciliation of Budgeted and Actual Profit

Performance Measurement

Overview
Application
Cost Reductions and Value Enhancement
Monitoring Performance and Reporting

*All Exams Questions are included.

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