11941 (v.2) Accounting (Managerial) 530
Area: | School of Accounting |
Contact Hours: | 3.0 |
Credits: | 25.0 |
Seminar: | 1 x 3 Hours Weekly |
Prerequisite(s): | 302129 (v.2) Accounting (Financial) 510 or any previous version
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Essentials of a system for planning and control. Operational control, cost classification for management purposes. Patterns of cost behaviour, budgeting for planning and control, responsibility accounting and performance reporting, short term decision making including cost volume profit relationships, revenue and pricing decisions, production decisions. Long term decision making including capital investment appraisal, decentralised organisations' transfer pricing and performance measurement, use of spreadheet software to develop financial models. |