Management Accounting
Code: BMBA220
Apply this course towards:
Business Finance,
Business Administration – Certificate,
Business Administration – Diploma,
Data Analytics for Management Science
Course description
This course introduces the fundamental principles and practices of management accounting, with a focus on how accounting information supports internal decision-making within organizations. Building on financial accounting concepts, you will develop skills in analyzing costs, evaluating business performance, and applying accounting data to support operational and strategic decisions.
The course explores key areas including:
- cost behaviour and classification
- cost–volume–profit analysis
- activity-based costing
- budgeting
- performance measurement
- relevant cost analysis for decision-making
These concepts are applied to support planning, control, and performance evaluation in a variety of business contexts.
In this course, you will apply analytical and problem-solving techniques to real-world scenarios, develop business insights using accounting information, and support decision-making processes that enhance organizational performance.
Learning objectives
- Analyze cost behaviour and cost structures to support business planning and day-to-day decisions
- Apply basic cost accounting methods, including cost classification and activity-based costing, to evaluate business performance
- Analyze cost–volume–profit relationships to understand how changes in cost, sales, and price affect business results
- Prepare and evaluate budgets and performance reports to support planning and business control
- Analyze financial and operational information to support business decisions, including identifying relevant costs and comparing alternatives
- Communicate accounting information clearly to support decision-making in business situations
- Reflect on learning experiences, including engagement, successes, and challenges, to support ongoing personal and professional development
View sample course outline (PDF).
Prerequisites
Students are required to complete the following before beginning BMBA220:
Registration details
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