Management Accounting 2 (Acct)

This syllabus is designed to introduce more complex cost determination techniques and approaches that can be used in price setting in different competitive environments. 

1. Prepare and evaluate alternative costing techniques used in a modern management accounting environment

2. Understand how budgetary control can be imporved by the use of standard costing and variance analysis techniques

3. Evaluate, explain and apply considerations in price setting

4. Analyse the performance of organisational management information systems and critique using FPI's and NFPI's. Information systems design will be reviewed as to where and how sustainability issues can be incorporated.