Decision and Control AAT level 4

Course Overview

A student who has successfully completed this unit, together with Management Accounting: Budgeting (Level 4) should be a useful member of a management accounting team. Working with little supervision, the student could be expected to liaise with key business unit managers/budget holders to prepare a basic budget/standard cost budget, create budgetary reports, control reports and standard costing control reports, and prepare key performance indicators and workings to aid management decision making.

This is a full cost course. There is no fee remission available and you cannot apply for an advanced learner loan to pay for your fees.

What You'll Learn

Year 1

This unit teaches students management accounting principles and concepts. Students will understand the nature and importance of different concepts such as cost behaviour, cost analysis, standard costing and contribution theory. They will know when each technique should be used to aid the planning and decision making of an organisation and the subsequent analysis for control purposes. For this unit you will; Analyse a range of costing techniques to support the management accounting function of an organisation; Calculate and use standard costing to improve performance; Demonstrate a range of statistical techniques to analyse business information; Use appropriate financial and non-financial performance techniques to aid decision making; Evaluate a range of cost management techniques to enhance value and aid decision making.

Entry Requirements

You will have achieved the AAT level 3 Diploma in Accounting and have four GCSE’s including English and maths at Grade 4 (C) or above.

How you will be assessed

This unit will be assessed by an end of unit on-line exam.

Course Fees

Tuition fees

Total Fees: £475.00

Tuition Fees (16-18): £0

Tuition Fees (19+): £0


If the course is longer than one year the total fees are for the first year only and further fees may apply in future years. All fees are based on a ‘home’ learner status. Please contact us for information on overseas fees.

For more information, please see our course fee disclaimers page.

If you are aged 19 or over there is no government funding available for this course. However you may be eligible to apply for an Advanced Learner Loan for the course fee.

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Course and Career progression

Management Accounting: Decision and Control is a mandatory unit for AAT level 4 Professional Diploma, and builds on the fundamental concepts and techniques introduced in level 2 Elements of Costing and Level 3 Management Accounting. You may be studying this unit on a day release basis whilst working in an accountancy post and therefore will find this beneficial in your job role. Alternatively you may wish to complete other level 4 AAT units in the same manner and you could therefore enrol on another of our stand alone units.

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