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The nature and purpose of management accounting 60%
Cost classification and cost-volume-profit analysis 20%
Types of product costing 10%
Budgeting and variance analysis 30%
Performance measurement 40%
Short-term and long-term decision-making 30%
Inventory and pricing decisions 10%
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost behaviour - Cost estimation techniques |
| Topic 2: D. Cost Accounting Techniques | 20% | - Process costing and joint products - Material and labour costing - Overhead costing and absorption - Marginal and absorption costing |
| Topic 3: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Probability and expected values - Mathematical techniques |
| Topic 4: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Sources of data - Presenting information |
| Topic 5: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
| Topic 6: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
| Topic 7: G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Reporting performance - Divisional performance and transfer pricing |
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