Yearbooks

Management accounting 410


 
Modulekode BSR 410
Kwalifikasie Undergraduate
Fakulteit Faculty of Economic and Management Sciences
Module-inhoud

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.

Modulekrediete 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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