Identify and analyse ethical and organisational
issues confronting contemporary management
accountants.
c) Categorise and identify the nature of various types
of costs, cost objects and cost behaviours and use
cost estimation techniques to develop cost
functions.
d) Apply cost accounting techniques to calculate the
cost of a range of cost objects, as well as analyse
costs.
e) Apply cost information to planning, control and
decision-making.
f) Critically evaluate the relevance of both quantitative
and qualitative costing information to management
decision making.
