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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%
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Short-term and long-term decision making | 18% | - Decision support techniques
|
| Topic 2: The nature and purpose of management accounting | 7% | - The role and objectives of management accounting
|
| Topic 3: Inventory and pricing decisions | 5% | - Inventory management and pricing
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| Topic 4: Types of product costing | 23% | - Product costing methods
|
| Topic 5: Performance measurement | 12% | - Performance evaluation systems
|
| Topic 6: Budgeting and variance analysis | 20% | - Budget preparation and control
|
| Topic 7: Cost classification and cost-volume-profit analysis | 15% | - Cost behaviour and CVP analysis
|
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