Management accounting information systems and decision-making techniques using cost information are critical to the success of any enterprise. This unit focuses on how to develop and use management accounting information for planning, control and ethical decision making by managers and directors in order to achieve enterprise objectives.

The content highlights the effective use of resources using frameworks, techniques and methodologies, such as, costing methodologies, profitability analysis, capital budgeting, performance frameworks, and management control systems in the strategic and operational context. It emphasises on the contemporary approach of integrating management accounting with strategy and performance for planning and control in real world scenarios internationally.
 
For these reasons, the analytical, appraisal, thinking, problem-solving, team work, written and oral communications skills are developed using the "case study method".