6cp; prerequisite(s): 22207 Accounting Transactions and Business Decisions Undergraduate
This subject introduces students to the basic concepts underlying management accounting with a particular emphasis on current developments. It introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behaviour, cost estimation, and cost accumulation and allocation systems (job, process and activity-based costing). It emphasises using accounting information to understand and make decisions about the management of the cost structure of an organisation.
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