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