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Management Accounting and Costing

Costing decisions shape margins long before they reach the income statement. How South African organisations build cost information that managers can act on, from absorption and marginal costing to activity based methods, variance analysis, and the pricing calls that follow from each approach, is worked through with worked examples.

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What you will be able to do

  • Separate fixed and variable costs and explain how each behaves as volume changes.
  • Apply absorption and marginal costing and reconcile the profit each method reports.
  • Build activity based costing for products and services with multiple cost drivers.
  • Calculate material, labour and overhead variances and trace them to operational causes.
  • Prepare cost information that supports pricing, make-or-buy and discontinuation decisions.
  • Present costing results to budget holders in language they can question and use.

Course outline

  1. 01Cost behaviour, cost classification and the contribution concept
  2. 02Absorption versus marginal costing and profit reconciliation
  3. 03Overhead allocation, apportionment and departmental rates
  4. 04Activity based costing and cost driver selection
  5. 05Standard costing and variance analysis
  6. 06Cost-volume-profit analysis and break-even for decision making
  7. 07Relevant costing for pricing, outsourcing and product mix
  8. 08Reporting cost information to non-financial budget holders

Who should attend

Management accountants, financial accountants moving into a business partnering role, cost and inventory clerks, and operational managers who carry budget responsibility and want to read costing reports with more confidence.

Dates, venues and fees

DatesVenueDaysFeeCalendarRegister
28 Sep to 2 Oct 2026Pretoria5R18,000Closed
5 to 9 Oct 2026Nairobi5US$1,800Register
12 to 16 Oct 2026Dar es Salaam5US$1,800Register
19 to 23 Oct 2026Lusaka5US$1,800Register
26 to 30 Oct 2026Harare5US$1,800Register
2 to 6 Nov 2026Accra5US$1,800Register
9 to 13 Nov 2026Lagos5US$1,800Register
16 to 20 Nov 2026Dubai5US$1,800Register
23 to 27 Nov 2026Johannesburg5R18,000Register
30 Nov to 4 Dec 2026Cape Town5R18,000Register
7 to 11 Dec 2026Durban5R18,000Register

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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