This module aims to provide students with practical and critical understanding of contemporary accounting techniques to support managers in the decision-making process.. It draws on fundamental aspects and concepts from cost and management accounting, and how these are deployed in organisations. The module builds on BE101 and focuses on cases where managers rely on management accounting information to plan, monitor and make informed decisions. This module relies on case studies to enable students develop a real-life awareness of the role of management accounting in operational and strategic decision making.