AF302 Cost and Management Information (H/650/2368) Assignment Brief 2026
AF302 Cost and Management Information Assignment Brief
| Qualification | QUALIFI Level 3 Diploma in Accounting and Finance 610/0795/X |
| Unit Reference Number | H/650/2368 |
| Unit Title | Cost and Management Information |
| Unit Code | AF302 |
| Unit Level | 3 |
Unit Aims
The aim of this unit is to help learners understand cost and management accounting including the purpose of management information. The unit also includes the use of ICT to record management information.
Learning Outcomes and Assessment Criteria
| Learning Outcomes
When awarded credit for this unit, a learner will: |
Assessment Criteria
Assessment of this learning outcome will require a learner to demonstrate that they can: |
| 1. Understand cost and management accounting. | 1.1 Explain the features and uses of accounting systems used in business. |
| 1.2 Explain the uses of management information. | |
| 1.3 Differentiate cost and management accounting processes from those required for external financial reporting purposes. | |
| 2. Be able to account for labour costs.
|
2.1 Explain different methods of remuneration for labour. |
| 2.2 Explain how to account for labour costs. | |
| 2.3. Analyse trends in gross and net earnings. | |
| 3. Understand the use of Information and Communication Technology (ICT) in recording management information. | 3.1 Explain the benefits to organisations of using ICT to record management information. |
| 3.2 Explain the disadvantages to organisations of using ICT to record management information | |
| 3.3 Explain the key factors that influence the use of ICT when recording management information. |
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