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Application of Management Accounting Techniques - MAC3701

Diploma,Advanced Diploma,Under Graduate Degree Semester module NQF level: 7 Credits: 12
Module presented in English,Afrikaans Module presented online
Pre-requisite: MAC2601
Purpose: To equip students with specific competencies in decision-making and control enabling them with the ability to evaluate, select and apply various management accounting techniques - displaying integrated knowledge. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Management Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. Students learn how information is evaluated and used to control and improve business performance. The course syllabus includes the following main topics: Advanced behavioural aspects of cost; advanced concepts in costing systems; integrated planning and budgeting; standard costing; performance management in decentralised organisations; relevant devision making in various scenarios; price setting for internal and external purposes; advanced aspects of sensitivity analysis