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Management Accounting for Planning and Control

In this unit, you’ll learn to identify and analyse data to assist in decision making. You’ll learn a variety of cost terms and concepts which are fundamental parts of management accounting.

duration Duration: 1 teaching period

unit code Unit Code: ACC20007

contact hours Contact Hours: Recommended 10 hours of study per week

About this unit

The aim of this subject is to expose students to the complexities of providing and analysing data for internal decision making for a range of business entities. There are few rules in management accounting and the key feature of management accounting is the ability to identify and apply data relevant to the particular issue at hand.


  • Introduction to cost terms and concepts
  • Cost behaviour, drivers and estimation
  • Introduction to product and service costing
  • Overhead costs and Activity based costing
  • Tactical decision making
  • Job and process costing
  • Cost volume profit analysis
  • Budgeting
  • Standard costing and flexible budgets.

View further information about this unit.