Accounting for Decision Making (ADF)
The Accounting for Decision Making module develops cost accounting techniques for planning, control and decision-making. The key focus is on analysis of relevant information for decision-making by management. Upon successful completion of this module, candidates will have gained practical knowledge through the application of various strategic management accounting tools and techniques.
- Distinguish between management accounting and financial accounting
- Evaluate the performance of an entity
- Measure divisional performance, including the impact of transfer pricing strategies on performance management and control
- Evaluate business strategies in conjunction with organisational and environmental opportunities/constraints, and ensure their correlation with the goals and objectives of the entity
- Select and apply decision-making techniques to promote the efficient, effective, legal and ethical use of scarce resources
- Demonstrate how management accounting can improve decision-making and create sustainable value to the entity
No assessment or certificate is involved in this course. The Foundation Course allows entry into the Singapore CA Qualification for interested candidates without an accredited accountancy degree. Students may sit an external examination conducted by Singapore Accountancy Commission (SAC) after the course.
This course is ideal for candiates without an accredited accountancy degree who would like to prepare themselves for entry into the Singapore CA Qualification Professional Programme.
Students will be given a set of the learning pack prepared by LSBF tutor.
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