|M Professional Accounting||Core|
This subject examines fundamental management accounting techniques and systems used in an array of settings. It will cover cost behaviour concepts, cost estimation together with conventional job and process costing systems. Students will also gain an appreciation of contemporary cost systems in the management of costs as well as their application to supply chain contexts. In addition, students will gain an understanding of budget systems, standard costing, responsibility accounting, product and pricing methods as well as their utility in contemporary performance assessment.