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Management Accounting: Decision and Control
AAT Level 4
Session 1
Management Accounting Techniques; Standard Costing - Direct Costs
High Low Technique
High Low Technique with Stepped Cost
High Low Technique with Quantity Discount
Standard Cost Card
Direct Materials Variances
Direct Labour Variances
Session 2
Standard Costing - Variable and Fixed Overheads; Statistical Techniques
Variable Overhead Variances
Fixed Overhead Variances and Sub Variances (Format 1)
Fixed Overhead Variances and Sub Variances (Format 2)
Moving Average
Percentage Seasonal Variation
Calculations Using Index Numbers
Revising Standard Material Prices Using Index Numbers
Session 3
Performance Indicators; Decision Making Techniques
Profitability Benchmark Ratios
Performance Indicator Ratios
Value Added
Special Order Pricing
Dealing with Changes in Costs
Make or Buy Decisions
Limiting Factor Analysis
Break Even Analysis and Margin of Safety
Session 4
Cost Management Techniques
Target Costing
Total Quality Management
Life Cycle Costing
Session 5
Management Accounting: Decision and Control Revision 1
Management Accounting: Decision and Control Sample Assessment 1
Management Accounting: Decision and Control Osborne Practice Assessment 1
Session 6
Management Accounting: Decision and Control Revision 2
Management Accounting: Decision and Control Sample Assessment 2
Management Accounting: Decision and Control Osborne Practice Assessment 2
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