Description
Management Accounting is a course in level 2 of the ICAG professional qualification syllabus. It aims to provide candidates with the knowledge and understanding of the budgeting and cost accounting principles, concepts and techniques that are used for planning, decision-making and control in various types of organisations, including the public sector. It also covers the use of management information and performance management systems to support effective decision making.
The course outline covers the following topics:
- Standard costing and variance analysis
- Budgetary control and preparation of key budgets
- Short-term decision making techniques
- Long-term decision making techniques
- Performance management systems and measures
The course requires candidates to apply their knowledge and skills to various scenarios and cases, using appropriate judgement and technical competence. The course also requires candidates to be familiar with the contemporary approaches and issues in management accounting.
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