Fundamentals of Management Accounting

Course Description

The aims of this course are to enable students develop a basic understanding of how cost accounting information can be used for the purposes of planning and control within business organisations. The course introduces students to cost and managerial concepts and techniques. Topics include cost accumulation (job, process, standard costing, and activity-based costing), cost behaviour, breakeven analysis, budgeting, contribution approach to income measurement, joint and by-product costing, cost allocation methods, and their relevance for decision-making.

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