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Knowledge and understanding
Intellectual, practical, affective and transferable skills
LO 1. Prepare costing information and budgets; appraise capital investment proposals; evaluate short term decisions; calculate prices Compute and analyse standard cost variances, reconciliation statements; performance indicators such as ROI and RI, EVA and SVA
LO 2. Understand the environmental context in which financial information in planning and decision making is used and the consequences/impact thereof. Understanding and interpret the meaning of the performance information produced
LO 3. Identify and apply appropriate planning and decision making techniques to management resource issues. Critically evaluate the implications of measures of control on an organisation
LO 4. Critically evaluate planning, control and decision making approaches applied in organisations.
LO 5. #N/A
LO 6. #N/A