AFG9072

Management accounting

(BUS)

Mr Johan Grobbelaar

6 points + Distance + 12 hours per week + Second semester + Prerequisite: AFG9071

Synopsis: Topics include concepts of cost, basic product costing systems, cost allocation and activity-based costing, cost behaviour and breakeven analysis, relevant costs for decision making, budgeting management, capital budgeting techniques, and organisation control and transfer pricing. Discussions are expanded to some current management accounting issues, such as methods to stay competitive, compensation plans, and Management Accounting Control System design in changing environment.

Assessment: Assignment and project: 30% + Examination: 70%