The indicative syllabus of this module is outlined in the units below:
Management & Cost Accounting
The Costs
Costing
Cost-volume-profit analysis
Contemporary Issues
Where the combined marks of the assessment and examination do not reach the pass mark the learner will be required to repeat the element of assessment that they failed. Reassessment materials will be published on Moodle after the Examination Board and will be aligned to the MIMLOs and learners will be capped at 40% unless there are personal mitigating circumstances.
The aim of this module is for learners to understand how the key costs of any business (materials, labour and overheads) interact at different levels of activity in the business.