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COMMON TEST

MANAGEMENT ACCOUNTING AND PERFORMANCE EVALUATION
(MAF635)


QUESTION 1

a) Explain any three (3) factors that contribute to the evolution of management accounting

(6 marks)

b) Describe the evolution in management accounting practice from the year 1985 (stage 3)
to the year 2000 onwards (stage 5).

(9 marks)
(Total 15 marks)


QUESTION 2

Discuss five (5) features of Strategic Management Accounting which distinguish it from the
traditional management accounting. Support your explanation by giving the appropriate strategic
management accounting techniques and its application
(15 marks)



QUESTION 3

a) Distinguish between the traditional cost accumulation system and life cycle costing in
managing and reducing the product costs
(6 marks)

b) Describe by providing an example on the application of Pareto Analysis (80/20 rule) to
solve problems and improve quality.
(8 marks)

c) Explain three (3) benefits of adopting the kaizen costing to organization

(6 marks)
(Total 20 marks)




All the best