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Management Accounting

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

R 5500
Category Accounting
Accredited SAIBA
CPD Hours 120
Effort 3-6 months
Duration 3-6 months
Format Self-study
Level NQF Level 6
Assessment Yes
Supervised No
Pre-Entry No
Tuition Optional
Study Material Yes

What you will learn

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

Study Units

Discuss costing methods and their results.

Discuss the role of quality costing

Apply principles of environmental costing.

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.

Explain concepts of cost and revenue relevant to pricing and product decisions.

Analyse short-term pricing and product decisions.

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.



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: R 5,500.00  

*Any recommended textbooks are an additional cost for your own expense. 

* Does not form part of any subscription package.