This course provides students with an introduction to the building blocks of management accounting in the areas of costing, planning and control. It provides students with the ability to analyse different cost behaviours across different organisation types, leading to undertaking cost-volume-profit analysis, job costing, the preparation of budgets, the preparation of budgeted financial statements and sensitivity analysis. Coverage of these management tools allows students to assess the performance evaluation of managers including the design of any managerial incentives to encourage appropriate behaviours of managers, and any ethical dilemmas managers may face.