The course content addresses the following topics:
- The role of management accounting and ethicalresponsibilities within an organisation - from planning andcontrol to strategic decision making.
- Classification and estimation of costs based on their natureand behaviour.
- The allocation of overheads to products and services,including the use of activity-based-costing (ABC).
- Differentiating between absorption and variable costing forexternal and internal reporting.
- Cost-Volume-Profit and relevance as tools for decision making, including choosing between competing demands within an organisation.
- Decision making given the constraint of scare resources.
- Job costing, process costing and joint and by-product costing.
- Standard costing and variance analysis.
- Budgeting for planning, control and performance management.
- Introduction to transfer pricing.
- Tools, criteria and conditions for fair performance management.
Apply now