This is not available as a Single Subject. This is a Post Graduate Diploma in Management subject.
Decision making
Finance based concepts and theories related to short-term decision making, to include relevant cost evaluation, opportunity costing and pricing
Corporate objectives
Finance based concepts and theories supporting the selection of long-term strategies to fulfil corporate objectives. Examples would be the Balanced Scorecard, Strategic Management Accounting, Capital Investment Appraisal and Overhead Recovery (Activity Based Costing versus traditional).
Budgetary control
Evaluation of the theory and practices relating to the role and effectiveness of budgetary control systems.
Example Candidate Response Booklet
Example Candidate Response (ECR) Booklets are a source of crucial information for Centres and Candidates as they use real candidate responses. We ask Senior Examiners to comment on five or more responses in terms of why the mark was awarded with commentary about how to improve the answer (if necessary).
