MA2 - Managing Costs and Finance

Master cost management techniques and financial analysis to support effective business decision-making.

Foundation Level Core Management Accounting Global Pass Rate: 70%
Managing Costs and Finance

About MA2

MA2 - Managing Costs and Finance builds on the knowledge from MA1 and develops your understanding of cost management, budgeting, and financial analysis techniques.

This course provides practical skills in managing costs, preparing budgets, and analyzing financial information to support business decision-making. You'll learn about various costing methods, variance analysis, and working capital management.

Why MA2 is Important

MA2 is essential for anyone pursuing a career in management accounting or finance. It provides the practical knowledge needed to:

  • Apply various costing methods in different business scenarios
  • Prepare and analyze budgets for effective financial control
  • Understand working capital management principles
  • Analyze variances and take corrective actions
  • Support management decision-making with financial analysis

Exam Details

Duration: 2 hours
Pass Mark: 50%
Availability: On-demand throughout the year
Format: Computer-based exam

MA2 Syllabus Areas

Cost Accounting Techniques

  • Absorption costing and marginal costing
  • Job and batch costing methods
  • Process costing and joint product costing
  • Service costing methods
  • Activity-based costing (ABC)

Budgeting and Budgetary Control

  • Budget preparation process
  • Functional budgets preparation
  • Master budget preparation
  • Fixed and flexible budgeting
  • Budgetary control techniques

Standard Costing and Variance Analysis

  • Standard costing principles
  • Material cost variances
  • Labor cost variances
  • Variable overhead variances
  • Fixed overhead variances

Performance Measurement

  • Performance measurement techniques
  • Ratio analysis for performance evaluation
  • Non-financial performance indicators
  • Balanced scorecard approach
  • Cost-volume-profit analysis

Working Capital Management

  • Working capital components
  • Cash management techniques
  • Inventory management methods
  • Receivables and payables management
  • Working capital ratios and analysis

Decision-Making Techniques

  • Relevant costing for decision-making
  • Break-even analysis
  • Limiting factor analysis
  • Make or buy decisions
  • Pricing decisions and strategies

Professional Skills Developed

Cost Accounting

Ability to apply various costing methods in different business scenarios

Budget Preparation

Skills to prepare and analyze budgets for effective financial control

Variance Analysis

Ability to analyze variances and recommend corrective actions

Performance Measurement

Skills to measure and evaluate business performance using various techniques

Working Capital Management

Understanding of working capital management principles and techniques

Decision Support

Ability to support management decision-making with financial analysis

Career Opportunities with MA2

Cost Accountant

Analyze costs and prepare cost reports for management decision-making

Management Accountant

Prepare management accounts and support strategic planning

Financial Analyst

Analyze financial data and provide insights for business improvement

Start Your MA2 Journey Today

Master cost management and financial analysis with our comprehensive MA2 course