Management Accounting
Turn costs and data into decisions that plan, control and improve performance.
Management Accounting (MA) introduces the techniques accountants use to support internal decision-making — costing, budgeting and performance measurement.
You'll learn how to classify and calculate costs, prepare budgets, analyse variances, and use data to help managers plan and control a business.
What you'll learn
- The nature, source and purpose of management information
- Cost classification, behaviour and purpose
- Costing techniques: absorption, marginal and activity-based
- Budgeting and standard costing
- Variance analysis and performance measurement
2-hour on-demand computer-based exam of objective-test questions.
Exam formats follow the current ACCA syllabus — always confirm the latest timings and structure on accaglobal.com.
Common questions
Do I need strong maths for MA?+
You need confident arithmetic and a methodical approach rather than advanced maths. We drill the standard techniques until they're second nature.
How does MA link to later papers?+
MA is the foundation for Performance Management (PM) and, later, Advanced Performance Management (APM).
Other papers in this level
This paper is coming soon.
It's on the way. Register your interest and we'll let you know the moment a batch opens — and help you plan the papers you can start today.