COST AND MANAGEMENT ACCOUNTINGASSIGNMENTS1.MANAGEMENT CONTROL SYSTEMSLEARNING OBJECTIVES Describe the three different types of controls used in organizations describe a cybernetic control system Distinguish between feedback and feed-forward controls explain the potential harmful side-effects of results controls Defins the four different types of responsibility centres Explain the different elements of management accounting control systems describe the controllability principle and the methods of implementing it describe the different approaches that can be used to determine financial performance targets and discuss the impact of their level of difficulty on motivation and performance Describe the influence of participation in the budgeting process Distinguish between the three different styles of evaluating performance and identify the circumstances when a particular style is most appropriate2.THE BUDGETING PROCESS and DIFFERENT KINDS OF BUDGETSLEARNING OBJECTIVES Explain how budgeting fits into the overall planning and control framework Identify and describe the six different purposes of budgeting Identify and describe the various staes in the budget process prapare functional and master budgets Describe the use of computer based financial models for budgeting Describe the limitations of incremental budgeting Describe activity based budgeting Describe budgeting and planning, programming budgeting systems(PPBS) in non-profit organizations Describe Zero-base budgeting(ZBB)3.COMPARE PROS AND CONS OF THE TWO COSTING SYSTEMS (The Absorption Costing(Full Costing) and Variable Costing systems)TOPIC: Income effects of alternative cost accumulation systemsLEARNING OBJECTIVES Explain the differences between an absorption costing and a variable costing system Prepare profit statements based on a variable costing and absorption costing system Explain the difference in profits between variable and absorption costing profit calculations Explain the arguments for and against variable and absorption costing Describe the various denominator levels that can be used with an absorption on costing system Explain why the choice of an appropriate denominator level is important

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