MATextbook Syllabus

Accounting for Management

Sources of Data

Cost Classification

Presenting Information

Sampling methods

Analytical Techniques in Budgeting and Forecasting

Summarising and analysing data

Spreadsheets

Material, Labour and Overheads

Absorption and Marginal Costing

Cost accounting methods

Alternative Cost Accounting

Purpose of Budgeting

Budget Preparation

Flexible Budgets

Asset Budgeting and Investment Appraisal.

Budgetary Control and Reporting

Behavioural Aspects of Budgeting

Standard Costing Systems

Variance Calculations and Analysis

Reconciliation of Budgeted and Actual Profit

Overview

Application

Cost Reductions and Value Enhancement

Monitoring Performance and Reporting