Managerial accounting is a fundamental course within the managerial accounting discipline. Focus is on generating and analysing information for decision making, planning and control for internal management within a company.
- Repetition financial accounting
- Purposes and role of management accounting
- Cost concepts and categories
- Cost behaviour and cost-volume-profit analysis
- Opportunity cost
- Job-order and process costing, two stage cost allocation
- Absorption costing and variable costing
- Relevant costs for decision making
- Pricing decisions and income analysis
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