The Accounting for Decision Making module develops cost accounting techniques for planning, control and decision-making. The key focus is on analysis of relevant information for decision-making by management. Upon successful completion of this module, candidates will have gained practical knowledge through the application of various strategic management accounting tools and techniques.


  • Distinguish between management accounting and financial accounting
  • Evaluate the perfomance of an entity
  • Measure divisional performance, including the impact of transfer pricing strategies on performance management and control.
  • Evaluate business strategies in conjunction with organisational and environmental opportunities/constraints, and ensure their correlation with the goals and objectives of the entity.
  • Select and apply decision-making techniques to promote the efficient, effective, legal and ethical use of scarce resources
  • Demonstrate how management accounting can improve decision-making and create sustainable value to the entity.


More Information
  • (Local Institution) London School of Business and Finance (LSBF)
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  • Springleaf Tower, 3 Anson Rd, Singapore, Central Region 07, Singapore

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