This subject provides students with a contemporary approach to management accounting using techniques that address the changing issues in business. This subject delivers an overview of the commercial environment and covers organisations from across the manufacturing, retail, service, government and not-for-profit sectors. It demonstrates how a management accounting information system can assist managers in decision making, planning and control. After giving students a clear understanding of the fundamentals of management accounting, this subject equips them with the tools needed to undertake value-adding analysis in complex organisational environments.