CIMA PRO 17-BA2-X1-ENG BA2 – Fundamentals of Management Accounting Question Tutorial
CIMA PRO 17-BA2-X1-ENG BA2 – Fundamentals of Management Accounting Question Tutorial This subject deals with the fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society. The identification and classification of costs and their behaviour provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then […]