1. Explain the purpose of management accounting, the role of business strategy, and the different types of business structures and their implications for delegation of authority and control in complex business contexts. 2. Critically apply traditional and advanced costing systems, pricing strategies, accounting methods, and quantitative techniques to support management decision making in a range of complex business situations. 3. Prepare budgets and forecasts for management purposes and explain the role of budgets in managerial planning and control. 4. Critically apply advanced theoretical and technical accounting knowledge and skills to formulate solutions to complex organisational strategy, planning, control, and performance evaluation problems, supported by analytical and quantitative techniques using spreadsheets and relevant business databases. 5. Critically apply the principles and procedures involved in analysing and managing an organisation’s cash flow and working capital requirements in complex business situations. 6. Resolve ethical conflicts by applying the standards, ethics, and professional values of the accounting profession to complex business issues. 7. Demonstrate the ability to initiate, plan and execute a comprehensive group project in collaboration with others.