This subject focuses on management accounting for cost and control purposes in an organisational context. Emphasises the use of quantitative techniques and computer software including spreadsheets and presentation graphics. An overview of Management Accounting Theories with emphasis on systems design provides a framework for problem solving and analysis of conventional and modern cost accounting paradigms including conventional actual job and process costing, standard costing and variance analysis, Activity Based Costing, Kaizen Costing, Just-in-Time, Throughput Costing, Target Costing, Quality Control, Benchmarking, Balanced Scorecard and the Theory of Constraints
