This course provides a comprehensive understanding of management accounting techniques that support effective decision-making and organizational control. Students will learn how to analyze costs, prepare budgets, evaluate performance, and apply strategic cost management tools to improve business efficiency. Key topics include cost classification, CVP analysis, budgeting and variance analysis, activity-based costing, performance measurement, transfer pricing, and management control systems. By the end of the course, participants will be equipped to use management accounting information to enhance strategic planning, operational control, and corporate governance.