To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.
MAIN CAPABILITIES
On successful completion of this paper,candidates should be able to:
A Explain the nature and purpose of cost and management accounting
B Describe costs by classification,behaviour and purpose
C Apply essential business mathematics and use computer spreadsheets
D Explain and apply cost accounting techniques
E Prepare and coordinate budgets and standard costing for planning， feedback and control
F Use management accounting techniques to make and support decision-making.
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