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Module 8 Cost and Management Accounting Presentation

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Module 8 An Introduction to Cost and Management Accounting Omar El-Kheshen – omar@arabacademy.com 1 Learning Objectives By the end of this module you should understand: 1. The differences between management accounting and financial accounting 2. The planning and control features of a manager’s job 3. Management accounting’s role in planning and control 4. The typical detailed internal decisions lying behind a set of published financial statements 5. The source of costs and how individual costs can be added together to determine the total cost of a product 6. That different costs and revenues are used for different management decisions; management accounting systems must be sufficiently flexible to allow managers to use the information for a variety of purposes Omar El-Kheshen – omar@arabacademy.com 2 Agenda 8.1 What Accounting Is: A Refresher 8.2 Management Accounting Looks Forward 8.3 Where Accounting Fits into a Company 8.4 A Brief Note on what a Manager Does 8.5 The Role of Accounting Information 8.6 Management Accounting in MBA 8.7 Differences between Management Accounting and Financial Accounting 8.8 Management Accounting and Cost Accounting 8.9 Where Costs Come from and an Overview of the Modules to Follow 8.10 Process Costing 8.11 Costs Relevant to Management Decisions 8.12 Other Topics in the Management Accounting Course Review Questions Case Studies Omar El-Kheshen – omar@arabacademy.com 3 As we’ve already seen, this course is designed to cove ...
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