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On successful completion of the module, students should be able to:
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Describe and evaluate the management accountant’s role, organisational environment, accounting information systems and possible ethical issues they face.
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Define and apply cost and revenue classification, terms and behavioral patterns for planning, control, decision making and evaluation.
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Apply and evaluate appropriate cost accounting techniques to indentified circumstances
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Select, generate, explain and interpret decision making techniques to evaluate business choices
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Describe and evaluate the role of budgets and budgetary control, as a tool to enable organizations to develop and assess performance and use budgetary techniques to prepare budgets and financial plans
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Use standard costing systems to measure and control business performance and to identify remedial action
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Assess the performance of a business from both a financial and non financial viewpoint while appreciating the problems of controlling divisionalised companies
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