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Management Accounting - Budgeting AAT - Level 4

Management Accounting - Budgeting AAT - Level 4


This unit is about the use of budgeting for planning, co-ordinating and authorising the activities of an organisation and for controlling costs. The unit provides skills and knowledge to improve the performance of an organisation by setting targets, constructing achievable plans and monitoring results.

Students will develop a range of skills within the context of planning and control. These include management accounting, statistical analysis, written communication and variance analysis. The application of standard costing and its links to budgeting, is also included, although the topic is covered in detail in the Management Accounting – Decision and Control unit.

Students will also develop their business awareness. In particular, they will gain elementary understanding of production planning (efficiency, adjusting for changing inventory levels, material control, staff planning, plant scheduling) and aspects of marketing (competition, promotion, product life-cycle and so on). In this context, performance measures are used to set targets and monitor performance. These are not high-level financial indicators, such as return on net assets as learned in other units, but detailed measures relevant to specific budgets. As an example, average hourly labour rate would be relevant to the control of a direct labour cost budget. 

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Start dates and fees

Start DateDay/TimeWksDurationCodeAnnual Fee (Age)Actions
over 19
18:00 - 21:00
100 yr(s)2323E101£495.00Apply

Study programmes - essential skills for employment

As an entry requirement on some of our courses, you will need a GCSE in both English and maths with at least a grade 4/C (please see entry requirements above).

If this isn’t displayed under the entry requirements and you don’t currently have a GCSE in both English and maths at grade 4/C or above before joining us, you will then study English and maths as part of your programme with the aim of achieving a qualification with at least a grade 4/C. This is to help improve your chances of employment once you leave us.

In addition, to help you gain essential skills for employment, all students aged 19 and under and studying a full-time course with us will take part in our study programmes.

How long is the course?

10 weeks.


How do I apply?

Apply online

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100% A Level pass rate in 2020.

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