A strong foundation in costing, planning and the techniques that support effective business decisions.
The ACCA Management Accounting (MA / F2) course gives students a strong foundation in the techniques used to understand costs, prepare financial plans and support effective business decisions, introducing the core principles of management accounting.
Students classify and analyse costs, calculate product and service costs, prepare budgets, evaluate performance and use relevant information for short-term decisions, including absorption costing, activity-based costing, standard costing and variance analysis.
A strong emphasis is placed on understanding why a technique is used and how its results should be interpreted — moving beyond memorising formulas.