TOPIC ONE: 1. Introduction to Strategic Management Accounting
Section outline
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Sub_Topics:
· Introduction to Strategic Management Accounting (SMA)
· Elements/features of Strategic Management Accounting
· Strategic management accounting process
· Functions of strategic management accounting
· Strategic Management accounting in a dynamic business environment
· Organizations, their objective, and information for decision making
· Ethics, decision-making, and management accounting
· Tools to implement SMA (Value analysis, Activity-based Costing, Life Cycle Costing, Target Costing, Total Quality Management, Just In Time, Backflush Costing, Benchmarking, attributable costing)
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