Unit 14 Advanced Management Accounting

Unit 14 Advanced Management Accounting

Unit Aim

The overall aim of this unit is to develop students’ understanding of management accounting.

Learning Outcome

1. Analyse the purpose for developing and presenting financial information

Assessment Criteria

1.1 Analyse the purpose and presentation of financial information from the perspective of different stakeholders

Learning Outcome

2. Evaluate the use of management accounting techniques to support organisational performance and analyse actual and standard costs to control and correct variances

Assessment Criteria

2.1 Evaluate the use of different accounting microeconomic techniques in application to supporting organisational performance

2.2 Analyse the concept of variance analysis in its importance for organisational budget control

2.3 Analyse actual and standard costs to control and correct variances

Learning Outcome

3. Evaluate how a changing business environment impacts on management accounting

Assessment Criteria

3.1 Evaluate how external and internal factors changing the business environment impact upon management accounting

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