By the end of the module the student should be able to:
- critically evaluate budget related performance and productivity measures and systems of standard costing;
- prepare management accounting performance reports to measure operating and divisional performance, cost of quality and pricing of intra-corporate exchange of goods and services;
- critically evaluate systems of management accounting control in the context of a variety of business structures and market conditions utilising theoretical analysis and recognising practical considerations;
- analyse the contribution of management accounting to the management of strategy;
- compare the management accounting needs of private and public sector organisations;
- consider behavioural and organisational issues in the application of management accounting;
- apply critical comment on a range of management accounting techniques for costing;
- appreciate the implications of changing technologies and management philosophies for the design of management accounting systems;
- evaluate the management accounting practices presented in cases and develop constructive responses to the needs identified in such cases.
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