SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Conduct costing and budgeting 
SAQA US ID UNIT STANDARD TITLE
113830  Conduct costing and budgeting 
ORIGINATOR
SGB Transport and Logistics Operations 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 11 - Services Transport, Operations and Logistics 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 4  NQF Level 04 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
Learners acquiring this standard will be learning towards obtaining a national qualification or are working within a supervisory environment, where acquisition of competence against this standard will add value to learner`s job, or chances of finding employment.

The qualifying learner is capable of:
  • Identifying different types of costs and cost centres
  • Determining the implications of each cost centre on the budget
  • Conducting basic related calculations
  • Conducting costing activities for the road transport undertaking
  • Determining different types budgets and cost record keeping options
  • Selecting most appropriate options 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this unit standard will have demonstrated competence against numeracy and literacy at NQF Level 3. 

    UNIT STANDARD RANGE 
    Under all working activities and conditions in a road transport function (primary or secondary). 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify different types of costs and cost centres. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Different types of costs are correctly identified and explained. 

    ASSESSMENT CRITERION 2 
    2. The impact of activities on each type of cost or cost centre is correctly identified and explained. 

    ASSESSMENT CRITERION 3 
    3. Determinants of each of the costs or cost centres are accurately identified. 

    ASSESSMENT CRITERION 4 
    4. The effect of each of the determinants is identified accurately. 

    SPECIFIC OUTCOME 2 
    Determine the implication of each cost centre on the budget. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The negative or positive effect of determinants on costs in the transport undertaking is explained. 

    ASSESSMENT CRITERION 2 
    2. The effects of the determinants of costs and cost centres are explained and managed. 

    SPECIFIC OUTCOME 3 
    Conduct basic related calculations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Basic formulae to conduct basic calculations are described. 

    ASSESSMENT CRITERION 2 
    2. Formulae are applied accurately by inserting correct values as prescribed. 

    ASSESSMENT CRITERION 3 
    3. Calculations are conducted accurately. 

    SPECIFIC OUTCOME 4 
    Conduct costing activities for the road transport undertaking. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Long and short term cost implications are accurately predicted. 

    ASSESSMENT CRITERION 2 
    2. Cost implications of certain activities are estimated. 

    ASSESSMENT CRITERION 3 
    3. Information is supplied in an understandable manner to financial manager/supervisor. 

    SPECIFIC OUTCOME 5 
    Determine different types of budgets and cost record keeping options. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Different types and applications of basic budgets is explained. 

    ASSESSMENT CRITERION 2 
    2. Appropriate method of budgeting are selected. 

    ASSESSMENT CRITERION 3 
    3. Costing findings are incorporated in a selected budget format in an accurate and representative manner. 

    ASSESSMENT CRITERION 4 
    4. A budgeting exercise is conducted. 

    ASSESSMENT CRITERION 5 
    5. A budget is utilised as management tool to direct financial and operational activities. 

    SPECIFIC OUTCOME 6 
    Select and apply most appropriate options. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. Findings are evaluated and appropriate action is taken. 

    ASSESSMENT CRITERION 2 
    2. Activities are directed in a sound financial manner, based on costing exercise and budgeting findings and deductions. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA.
  • Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Basic financial and costing principles
  • Determinants of costs
  • Basic costing calculations/formulae 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made towards the evaluating of circumstances and the effect thereof on transport and industry. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate the different determinants affecting the supply and demand for transport as well as the effecting interaction between transport and the economy. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, to implement scientifically ground costing and financial theories to understand the underlying principles. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrating an understanding of the world as a set of related systems by understanding that transport operates in an economy and is dependent on that economy. 

    UNIT STANDARD CCFO CONTRIBUTING 
    In order to contribute to the full personal development of each learner and the social and economic development of society at large, it must be the intention underlying any programme of learning to make an individual aware of the importance of reflecting on and exploring a variety of strategies to learn more effectively. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  65010   National Certificate: Aviation Support Operations  Level 3  NQF Level 03  Passed the End Date -
    Status was "Reregistered" 
    2018-06-30  TETA 
    Elective  48437   National Certificate: Road Transport  Level 3  NQF Level 03  Reregistered  2023-06-30  TETA 
    Elective  57898   Further Education and Training Certificate: Printing and Manufacture of Packaging  Level 4  NQF Level 04  Passed the End Date -
    Status was "Reregistered" 
    2015-06-30  FPMSETA 
    Elective  60070   National Certificate: Inspection and Assessment (Non-Metallics)  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2023-06-30  MERSETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. Aldabri 106 Institute for Quality Pty Ltd 
    2. Buscor 
    3. EDU - FLEET 
    4. Inkqubela Consultants 
    5. Learncorp 
    6. Makwedeng Training 
    7. NOSA LOGISTICS PTY LTD 
    8. NSA MultiServicers cc T/A Riverport SHE Training Academy (GONUBIE) (TP) 
    9. Phephani Learnerships cc 



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.