People Innovation Excellence


Learning Outcomes:

On successful completion of this Course, students will be able to: Appraise the role of management accountants in an organization; Identify manufacturing cost, non manufacturing cost, and classify service department cost to other operating departments/units using the cost behavior concept; Calculate the break-even-point and use Activity-based costing techniques to compute unit product cost; Prepare job order cost sheet, cost of production report, and financial budget for organization; Construct balance score card and analyse the most profitable use of a constrained resource and the value of obtaining more of the constrained resource; Interpret the model of management accounting in strategic decision making


  1. Managerial Accounting and the Business Environment;
  2. Managerial Accounting and Cost Concepts;
  3. Cost-Behavior: Analysis and Use;
  4. Cost-Volume-Profit Relationships;
  5. Variable Costing: A Tool for Management;
  6. Cost Allocation;
  7. Activity-Based Costing: A Tool to Aid Decision Making;
  8. Systems Design: Job-Order Costing;
  9. Systems Design: Process Costing;
  10. Profit Planning;
  11. Flexible Budgets and Performance Analysis;
  12. Segment Reporting, Decentralization, and the Balanced Scorecard;
  13. Relevant Costs for Decision Making

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