Courses @ UNIRAZAK

The aim is to provide students with an understanding of various aspects of management and cost accounting. The course is designed to service the informational needs of managers in their planning, organizing and controlling functions. It will test the students’ ability to understand how the various elements of costs make up the total costs of an activity, service or product, explain the purpose of various cost accounting methods and techniques, prepare cost accounting records and operating statements.

• Discuss the role of management accountants providing relevant information for management use in planning, control and decision making.
• Apply the various principles of management costing in the ascertainment of costs.
• Apply various techniques of budgeting and discuss their role in planning, control and decision making.