Management Accounting Techniques

Cost ascertainment: Cost classification; Cost behaviour analysis; Marginal costing; Pricing; Joint product costing; An analytical approach to planning; The budget; Forecasting methods; Behavioural aspects of budgeting; Capital budgeting; Further aspects of budgeting; Capital budgeting; Further aspects of DCF; Control techniques; The setting of standards; Further aspects of variance analysis; The interpetation of variances; Information technology; Computerised accounting information systems (CAIS) and the cost and management accountant; Accounting information systems - an analysis; The use of CAIS and quantitative models in cost and management accounting.