This essential study text for the AAT Level 3 Diploma in Accounting prepares you to pass the Q2022 Unit ‘Management Accounting Techniques’.
You will develop an understanding of the role of management accounting in an organisation, the management accounting techniques that support decision making and the principles of cash management.
To fully prepare for your exam, this book should be used together with its companion: Spreadsheets for Management Accounting Tutorial.
The companion Tutorial teaches the spreadsheet skills you will need for the exam. This Tutorial includes chapter-based segments that teach you how to apply these skills to situations in management accounting.
Download your spreadsheet files from the Resources tab.
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Table of Contents
- An introduction to management accounting
- Materials costs
- Labour costs
- Overheads and expenses
- Methods of costing
- Marginal, absorption and activity-based costing
- Aspects of budgeting
- Short-term decisions
- Cash budgets and resources ratios