Accounting for Management Decisions

This subject explores the design and implementation of cost management systems in a variety of organisational contexts. As well as emphasising technical expertise in the development of these systems, this subject also considers the use of cost system information in management decision making, specifically for the purposes of effective management of organisational resources and the creation of customer and shareholder value.

运用会计信息辅助管理层决策。

• 1Describe a range of cost behaviour patterns and estimate costs using a range of sophisticated cost estimation techniques;
• 2Calculate product and service costs using a variety of costing systems and cost allocation techniques;
• 3Describe the link between resource flows and activities;
• 4Discuss the implications of resource flow patterns for the design of costing systems in a range of organisational contexts;
• 5Explain techniques for the management of costs to facilitate the effective use of organisational resources; and
• 6Analyse and evaluate cost information for the purposes of making a variety of value-based decisions.