Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedSouth Africa Second semester 2014 (Day)


This unit builds upon the understanding, knowledge and skills developed in AFS2770/ACS2770 (Cost and management accounting A). The unit covers the theory, background and application of managerial decision making in respect of the following different types of decision making techniques: advanced cost-volume-profit analysis and sensitivity analysis, measuring relevant cost and revenues for decision making, complex activity based costing and management, advanced pricing decisions and profitability analysis, budgeting, advanced standard costing variance calculations, analysis and interpretation, performance management, cost estimation and cost behaviour and scarce resources.


The learning objectives associated with this unit are to:

  1. explain and discuss the role that management accounting information plays in organisations
  2. review critically, analyse, consolidate and synthesise knowledge of advanced quantification techniques to provide information for management decision-making and give advice
  3. demonstrate proficiency in applying the management accounting related instruments, techniques and procedures covered to theoretical and practical applications and interpret the results and advice accordingly
  4. identify, evaluate and critically review aspects broader than only financial aspects (such as environmental, social, economic and governance) in management decision making
  5. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with management information and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3750.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Workload requirements

Minimum total expected workload equals 144 hours per semester


Students must have passed one of the following before undertaking this unit: AFG2020, ACG2020, AFW2020, ACW2020, ACS2770 or AFS2770.


AFW3750, AFS3750, AFW3007