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AAT Level 4 – Management Accounting: Decision and Control – Module 2/9


SKU: 4857 Category:


Management Accounting: Decision and Control

A student who has successfully completed this unit, together with the Professional level unit, Management Accounting: Budgeting, should be a useful member of a management accounting team. Working with little supervision, the student could be expected to liaise with key business unit managers and/or budget holders in order to: prepare a basic budget and/or standard cost budget; create budgetary reports, control reports and standard costing control reports; and prepare key performance indicators and workings to aid management decision making.

This unit teaches students management accounting principles and concepts. Students will understand the nature and importance of different concepts such as cost behaviour, cost analysis, standard costing and contribution theory. They will know when each technique should be used to aid the planning and decision making of an organisation and the subsequent analysis for control purposes. They will learn the key performance indicators that should be used to aid the performance monitoring of an organisation and the techniques for assessing changes to an organisation. Students will build a toolbox of techniques, understand the nature of these techniques and know when each technique should be used.

Learning Outcomes:

  1. Analyse a range of costing techniques to support the management accounting function of an organisation
  2. Calculate and use standard costing to improve performance
  3. Demonstrate a range of statistical techniques to analyse business information
  4. Use appropriate financial and non-financial performance techniques to aid decision making
  5. Evaluate a range of cost management techniques to enhance value and aid decision making.

Additional information

Type of Course

classroom, webinair, online


The AAT Accounting qualification provides the perfect pathway to a successful career in finance and accountancy. We are one of the UK’s leading AAT providers and offer students a unique mix of practical expertise with vital theoretical teaching. Whether you’re a school-leaver, re-training or returning to work, our courses offer the ideal route into accountancy.

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