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Management accounting 410


 
Module code BSR 410
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

The work of management and the need for managerial accounting information. The changing business environment. Cost terms, concepts, and classification. Job order costing. Process costing. Activity-based costing and quality management. Cost-volume-profit relations. Variable and fixed costing. Budgeting and control. Standard costs and flexible budgets. Segment reporting and decentralisation. Relevant costs for decision-making. Allocations of service departments cost to operating departments.
Module credits 16.00
NQF Level 08
Service modules Faculty of Engineering, Built Environment and Information Technology
Prerequisites FBS 110
Contact time 6 lectures per week
Language of tuition Module is presented in English
Department Financial Management
Period of presentation Semester 1
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