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 THAT HAS PASSED THE END DATE: 

Apply cost management information systems in the preparation of management reports 
SAQA US ID UNIT STANDARD TITLE
119341  Apply cost management information systems in the preparation of management reports 
ORIGINATOR
SGB Public Administration and Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Public Administration 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  Level TBA: Pre-2009 was L5  15 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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 working towards this standard will be working within a Public Sector environment, specialising in Public Finance Management and Administration, where the acquisition of competence against this standard will add value to one's job. This standard will also add value to public officials who are seeking to develop a career pathway towards becoming an accomplished public finance management and administration specialist.

The qualifying learner is capable of:
  • Identifying and applying different methods of accounting for costs in the public setting
  • Compiling costing information of management control
  • Preparing cost performance reports using variance analyses techniques
  • Presenting relevant data to support non-routine short-term decisions 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Learners accessing this Unit Standard must be in possession of a Further Education and Training Certificate or equivalent qualification 

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Identify and apply different methods of accounting for costs in the public setting. 
    OUTCOME RANGE 
    Different cost accounting methods include but are not limited to job-order, activity-based costing and service costing 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Different costing approaches are considered to measure the performance of different segments 

    ASSESSMENT CRITERION 2 
    A range of costing systems are used to account for costs incurred in the public sector 

    ASSESSMENT CRITERION 3 
    Appropriate cost centres and elements of costs are recognised and reported 

    ASSESSMENT CRITERION 4 
    Difficulties associated with categorisation of costs by behaviour in a public sector organisation are explained 

    SPECIFIC OUTCOME 2 
    Compile costing information for management control. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Relevant cost data is selected and presented to management to support a specific decision-making process 

    ASSESSMENT CRITERION 2 
    Cost information relating to income and expenditure is analysed and reported to support management functions 

    ASSESSMENT CRITERION 3 
    Variances in reports are identified where relevant 

    ASSESSMENT CRITERION 4 
    Knowledge of cost variability is applied to incremental analysis in decision-making problems 

    ASSESSMENT CRITERION 5 
    Elements of costing are identified and applied in the assessment of cost variability 

    ASSESSMENT CRITERION 6 
    Overhead costs associated with public service delivery are allocated, apportioned and absorbed to measure cost recovery levels 

    SPECIFIC OUTCOME 3 
    Prepare cost performance reports using variance analyses techniques. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    A range of costing systems and reports are considered for the compilation of management reports 

    ASSESSMENT CRITERION 2 
    Standard costs and related variance analyses are calculated to prepare reports needed to manage by exception 

    ASSESSMENT CRITERION 3 
    Reports are prepared so as to inform planning and control functions of management 

    ASSESSMENT CRITERION 4 
    Recommendations are made to assist in the identification of ways to reduce costs and enhance value 

    SPECIFIC OUTCOME 4 
    Present relevant data to support non-routine short-term decisions. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Cost revenue data is prepared to support short-term decisions 

    ASSESSMENT CRITERION 2 
    Sound economic principles are applied to inform the reports prepared to support non-routine decisions 
    ASSESSMENT CRITERION RANGE 
    Economic principles that apply to non-routine decisions include but are not limited to opportunity cost, marginal review, hidden costs, sunk costs
     

    ASSESSMENT CRITERION 3 
    Specific recommendations that are made are explained in a clear and appropriate manner and substantiated with valid statistics/financial indicators 

    ASSESSMENT CRITERION 4 
    Qualitative factors affecting routine short-term decisions are identified 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
    1. Any 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, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    2. Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    3. 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, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
    4. Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    The learner must demonstrate an understanding of:
  • Municipal Finance Management Act
  • Public Finance Management Act
  • A comprehensive understanding of legislation, rules and statutory requirements applicable to the public sector as it relates to asset management
  • Costing techniques and principles
  • Standard costing and budgetary control systems
  • Variance analysis
  • Value analysis
  • Accounting principles and theory 
    		•

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems using critical and creative thinking processes to analyse and report on costs 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team, group, organization or community to compile costing reports 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities responsibly and effectively in order to ensure that cost management is proactively undertaken and the reports are completed within given timeframes 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organize and crtically evaluate information in order to determine variance analyses 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and/or language in the modes of oral and/or written persuasion to compile cost management reports 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically, showing responsibility to the environment and health of others in ensuring that costing systems are effectively utilized and managed 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of interrelated systems by recognising that problem-solving contexts do not exist in isolation in controlling costs and that various factors will impact on cost management 

    UNIT STANDARD CCFO CONTRIBUTING 
    Participating as responsible citizens in the life of local, national and global communities by preparing costing reports needed to manage by exception 

    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
    Core  49554   National Diploma: Public Finance Management and Administration  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  LG SETA 
    Elective  61349   National Certificate: Heritage Resource Management  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  CATHSSETA 


    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. A4 Consultancy CC 
    2. Abacwaningi Business Solutions 
    3. Amabamba Recruitment 
    4. AVAX SA 481 CC. T/A Mandisa Development Services 
    5. Buena Vista Learning Academy 
    6. Edequette Training Institute 
    7. Excellent Minds Institute (Pty) Ltd 
    8. Giamanje TVET College 
    9. Growth Management Consulting 
    10. Hamonate Consulting 
    11. IQ Skills Academy (PTY) LTD. 
    12. Jobafrik Consulting 
    13. Josmap Training Institute 
    14. KOKANO PROJECTS PTY LTD 
    15. KYM MANAGEMENT CONSULTING 
    16. Lewerb Holdings (PTY) Ltd 
    17. Mafamawethu Consultants 
    18. Makoti Skills Development Solutions 
    19. Mamuhle Academy 
    20. MANCOSA Pty (Ltd) 
    21. Maritime Business Institute 
    22. MARS Business Consulting 
    23. MATEPE INVESTMENTS (PTY) LTD 
    24. Morar Incorporated - KZN 
    25. Mortarboard Training Solutions 
    26. MTK Corporate Solutions 
    27. Ndwamato Training Solutions (Pty) Ltd 
    28. Nemalale Eagles Consultancy CC 
    29. Pachedu Skills Solutions 
    30. Pachi Global Foundation 
    31. Pebetse Training and Consulting 
    32. Petra Institute of Development 
    33. PFIM Trading (Pty) Ltd 
    34. PMA Holdings (PTY ) LTD. 
    35. Progressive School of Business and Engineering (Pty) 
    36. PTDEV (Pty) Ltd 
    37. Reflections Development Institute 
    38. Regent Business School (Pty) Ltd t/a Regent Business School 
    39. Resonance Institue of Learning 
    40. Silalele Consulting CC. 
    41. Siletha Consultant 
    42. Siza Nesu Training and Consultants 
    43. South African Corporate Training Association 
    44. Tachfin Holdings 
    45. Tasc Business Consulting and Training 
    46. Tloumogale Business Development & Consulting 
    47. Transafric Consulting Pty Ltd 
    48. Tshepang Consulting & Project 
    49. Umqondo Consultancy 
    50. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    51. University of Pretoria 
    52. University of Venda 
    53. Ursivox Interactive Systems 


    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.