CIMA C01: Certificate in Business Accounting is a Education app by Self-Paced Software Development <Self-Paced.Com>. This subject deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society.
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1. Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making.
2. This subject deals with the basic techniques for the identification and control of costs and cost management.
3. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations.
4. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society.
5. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency.
6. It identifies the position of the management accountant within organisations and the role of CIMA.
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