Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should be able to understand the decision-making requirements and the information needs of management; apply management accounting principles and techniques to a wide range of situations in both service and manufacturing industries; demonstrate competence in business communications through oral and written presentations; appreciate recent developments in the theory and practice of management accounting.
Synopsis Introduction to management accounting; budgets and budgetary control; costing for decision making; cost-volume-profit analysis; standard costing and variance analysis; income effects of alternative costing methods; decentralisation, performance evaluation and transfer pricing; activity based costing.
Assessment Assignments: 20% + Examination: 80%