ACCA MA - Management Accounting - Free 7 Day Preview
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What You’ll Learn in ACCA Management Accounting (MA)
The ACCA Management Accounting (MA) exam develops your understanding of management accounting techniques that support effective planning, control, and decision-making in business. You’ll learn how to prepare, analyse, and interpret information for internal management purposes — giving you the tools to improve organisational performance and profitability.
Whether you’re new to management accounting or building on existing knowledge, MA equips you with the analytical and practical skills to contribute confidently to business success.
The Nature, Source, and Purpose of Management Information
Understand the role of management accounting in supporting business decisions and performance management through effective use of financial and non-financial data.
Cost Classification, Behaviour, and Purpose
Learn how to identify and classify costs for different business activities, and understand how cost behaviour impacts budgeting, control, and decision-making.
Business Mathematics and Spreadsheet Techniques
Apply mathematical and statistical techniques — including percentages, ratios, and linear relationships — to analyse data and solve management accounting problems.
Cost Accounting Techniques and Overheads Analysis
Develop practical skills in cost accounting methods such as absorption and marginal costing, and learn how to allocate and apportion overheads accurately.
Budgeting and Forecasting for Business Planning
Gain the ability to prepare and interpret budgets that support organisational planning and control, including flexible budgets and variance analysis.
Standard Costing and Variance Analysis
Learn how to set performance standards and calculate variances to monitor and control costs effectively within an organisation.
Performance Measurement and Control
Understand key performance indicators (KPIs) and learn how to use them to evaluate business performance and identify areas for improvement.
Decision-Making Techniques for Business Management
Develop the ability to make informed business decisions using tools such as break-even analysis, limiting factors, and relevant costing techniques.