Management Accounting II

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Obtain a SAIBA Certificate of Completion in Management Accounting II for part completion of the designation.

R 5500 VAT Incl.

Product Information


By enrolling for this upskilling course you will:

  • Understand the importance of costs and cost drivers in organisations
  • Learn budget construction
  • Have a foundation for cost management


Management Accounting II stresses the importance of costs and cost drivers in the production, analysis and use of information for short-term decision making in organisations. Thus, forecasting key relevant variables, recognising risks and uncertainties attached to future events, is a basis for budget construction. The budget is then used with costing systems to evaluate actual performance. Management Accounting II provides the foundation for cost management and the long-term decisions covered in Management Accounting III.

*The assumption is made that the accounting standards not mentioned in this module are covered in previous financial accounting modules (NQF 6 level)


The following pricing apply:R5,500.00 VAT included.
The upskilling course does not form part of a subscription package.
Any recommended textbooks and webinars are an additional cost for your own expense – after registration you will receive instructions on how to obtain discount on the textbooks.

Please ensure that you comply with the requirements listed within the products. No refunds will be made should you not comply with the requirements. If you are unsure whether you comply, please contact

No incorrect purchases will be refunded.


Study unit 1

Cost Accounting Systems

  • Discuss costing methods and their results.
  • Discuss the role of quality costing
  • Apply principles of environmental costing.
Study unit 2

Forecasting and budgeting techniques

  • Explain the purposes of forecasts, plans and budgets
  • Prepare forecasts of financial results.
  • Discuss and prepare budgets based on forecasts.
  • Discuss the principles that underlie the use of budgets for control.
  • Analyse performance using budgets, recognising alternative approaches and sensitivity to variable factors.
Study unit 3

Short-Term decisions

  • Explain concepts of cost and revenue relevant to pricing and product decisions.
  • Analyse short-term pricing and product decisions.
Study unit 4

Dealing with risk and uncertainty

  • Analyse information to assess risk and its impact on short-term decisions


Applicants for this course are required to have the relevant degree/diploma with all the core subjects as specified, missing no more than 2 subjects.

The law and best practice require that you must have an:

  • accounting qualification
  • plus relevant experience
  • plus a designation with a professional body, such as a Business Accountant in Practice (SA), BAP(SA)

In this way society knows you are competent and they are assured of quality work.

In addition, it is required that your qualification should consist of the following core subjects:

  • Accounting (3rd year University level)
  • Auditing (2nd year University level)
  • Tax (2nd year University level)
  • Management accounting (2nd year University level)
  • Commercial law (2nd year University level)

If your qualification does not include these subjects you can register as a SAIBA Academy student and write our assessments as evidence that you are competent in these subject areas. We call this recognition of prior learning or RPL.

Once you have gained all the missing subjects for non-degree purposes you will be eligible for the SAIBA designation BAP(SA) and start working for yourself as an Accountant in Practice.

*Please note approval from the Saiba membership department is required before proceeding to apply for this course. Please contact your Personal Portfolio Consultant (PPC) for more information. 



The Southern African Institute for Business Accountants NPC is a professional body accredited by South African Qualifications Authority (SAQA) –  Professional Body ID 874.

On successful completion of the final exam you will receive a certificate of completion issued by SAIBA that serves as evidence of competency in cost management and financial analysis. The certificate is issued in terms of the National Policy for the Implementation of the Recognition of Prior Learning as authorized by SAQA and is regarded by SAIBA as meeting the competency criteria approved by SAQA for admission as a BAP(SA).

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