Management Accounting Control Systems

Duration:  11 weeks (Saturday morning classes)


This Institute of Certified Bookkeepers (ICB) “Management Accounting Control Systems” module, presented at Unigrad College, is part of the National Diploma in Financial Accounting (NQF Level 6).

You will acquire knowledge of key areas of cost and management accounting, management accounting control systems, information systems in business and techniques used within business organisations.

Module outline

  • Activity-based costing
  • Cost classification, estimation and behaviour
  • Cost-Volume-Profit analysis
  • Linear programming
  • Standard costing and relevant costs
  • Expected value theory and decision trees
  • Pricing policy and transfer pricing
  • Budgeting
  • Divisional performance evaluation
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