Management Accounting


The intense market competition and technological changes create an ever-greater need for control systems that enable managers to manage efficiently and effectively. However, the data generated by even the smallest of organisations can sometimes be overwhelming. Which data is relevant and how should you use the data be used to make effective decisions? Management Accounting provides you with the skills to manage your costs effectively.


This course provides the tools that a modern manager needs to enhance decision-making and (management) control and involves influencing managers and other members of the organisation in order to ensure that the core business is implemented effectively and efficiently. Common devices of management control include budgets (within a system of responsibility accounting) as well as transfer pricing. Invest your time in developing your accounting skills and these skills will help you invest in your business.


  • Nature of Costs
  • Organisational Architecture
  • Budgets and Budgeting
  • Cost Allocation: Theory and Practice
  • Absorption Cost Systems
  • Criticisms of Absorption Cost Systems
  • Management Accounting in a Changing Environment


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