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Management Accounting

Core paper · Semester 4 · 4 units

01Introduction

  • MA vs cost vs financial accounting
  • Decision making role

02Budgetary Control

  • Types of budgets
  • Flexible budget
  • Zero base budgeting

03Standard Costing

  • Material variances
  • Labour variances
  • Overhead variances

04Marginal Costing

  • CVP analysis
  • Break-even point
  • Decision making applications

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