Organisational Planning and Control
Area of Study
Accounting, Business Administration, Business Management, Finance
Taught In English
39 credit points or 13 courses completed at the undergraduate level, including ACCF200 Fundamentals of Management Accounting
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
OverviewThis is the second of three undergraduate units in cost and management accounting and is necessary for ICAA, CPA and NIA membership. The unit focuses on strategies, cost/customer/supplier management, performance measurement systems, transfer pricing, capital expenditure analysis, capacity management, motivation, and sustainability from a management accounting perspective. By the end of this unit students should be able to propose coherent strategies and employ various approaches to measuring and managing organisational performance. In addition, students should be able to apply appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, costs and quality to support organisational strategies. These outcomes contribute to the development of critical, analytical and integrative thinking and the ability to be aware of environmental and social impacts of organisational decision making.
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.