Management Accounting and Decision-Making

The aim of this module is to provide learners with a solid understanding of the principles and practices of management accounting and how they support effective decision-making. Learners will explore key techniques for planning, controlling, and evaluating organisational performance, with an emphasis on the use of financial and non-financial information. Additionally, the module will develop learners’ ability to analyse cost behaviours, budgeting processes, and performance measurement tools to support strategic and operational decisions. By the end of the module, learners will be able to apply management accounting methods to real-world business scenarios and make informed decisions that contribute to organisational success.