10 cp
Prerequisites ACCT204 Managerial Accounting A
Teaching Organisation 4 hours per week for twelve weeks or equivalent.

This unit builds upon the core of management accounting issues and control systems knowledge developed in ACCT204 Managerial Accounting A. It provides an extension of management accounting to areas of decision support and managerial control. The emphasis is upon decision and control issues in contemporary society. Students will be introduced to various decision and control concepts, techniques and skills, including; activity-based budgeting and management, capital budgeting, inventory management, issues of centralisation and decentralisation, and performance measurement and capacity problems.