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. Accolades Business Services 
    4. Africa Institute For Public Administration 
    5. African Divas 
    6. African Resources and Financial Training 
    7. Akadon Trading (Pty) Ltd 
    8. Akili Training 
    9. Alpha Business Consultants 
    10. Amabamba Recruitment 
    11. Amangile Academy (Pty) Ltd 
    12. ARMS - Audit & Risk Management Solutions 
    13. Ashley Maloka Consulting 
    14. Asiphokuhle Training and Research Institute 
    15. AVAX SA 481 CC. T/A Mandisa Development Services 
    16. AVC Corporate Advisory Services (PTY) LTD. 
    17. Balcare Advisory 
    18. Bantubanye Skills 
    19. Bavuse Trading Enterprises cc 
    20. Be for sunset trading and projects 266 
    21. Belgravia Institute of Mangement (PTY) LTD 
    22. BESO Business Empowerment Solutions CC 
    23. Bikologix Projects 
    24. Black Bull Consulting 
    25. Black Expression Consulting 
    26. Blue Poplar 
    27. BO Support Services CC 
    28. Boikgantsho Consulting & Events 
    29. Break The Chains Development Services 
    30. Buena Vista Learning Academy 
    31. Camissa Institute 
    32. Canton Trading 273 
    33. Capital Pioneer Consulting 
    34. Centre for Public Participation 
    35. Concepts of Sustainable Management (CSM) 
    36. Cool Ideas 1016 (Pty) LTD t/a ESP Consulting 
    37. Crack Down Pest Control Services 
    38. Crimsonblu (PTY) LTD 
    39. CTC College(PTY) LTD. 
    40. Cutting Edge Consultants Pty LTD 
    41. Datatecture (PTY) LTD 
    42. Dean Institute Of Learning (Pty) Ltd 
    43. Deloitte & Touche 
    44. Dependable Consulting (Pty) 
    45. Development Bank of Southern Africa (DBSA) 
    46. Devhula Financial Services (pty) (LTD) 
    47. DGK Advisory 
    48. Dijama Training Academy 
    49. Edequette Training Institute 
    50. Elective Training Institute Enterprise CC 
    51. Envirogreen 
    52. Equilibruim Skills Development and Research Pty Ltd 
    53. ETAMIC PTY LTD 
    54. Excellent Minds Institute (Pty) Ltd 
    55. Execuprime Business College (Pty) Ltd 
    56. Express Model 405 
    57. FRN Holdings 
    58. GALKINA INVESTMENTS (PTY) LTD t/a BELGRAVIA INSTITUTE 
    59. Gauteng Association Of Local Authorities 
    60. Giamanje TVET College 
    61. Giant Alive Services 
    62. Giggs Creations 
    63. Glere Skills and Consultants 
    64. Global Care Trading 100 CC 
    65. Gomolemo's Consultant (Pty) Ltd 
    66. Grant Thornton Learning Institute 
    67. Growth Management Consulting 
    68. Hadima Training Academy 
    69. Hamonate Consulting 
    70. Health Science Academy 
    71. HEARTBEATS CONSULTING SERVICES 
    72. Hlombe and Associates 
    73. HS GLOBAL SKILLS BUSINESS SOLUTIONS 
    74. HYM Consulting 
    75. Ikhaya Training and Consulting 
    76. Ilinge Labantu Debt Solution 
    77. Iliso Investment holdings (Pty) Ltd 
    78. Indigo Institute 
    79. Inkcubeko YakwaNtu Trading 
    80. Institute of Public Affairs and Governance PTY (LTD) 
    81. Institute of Sector Education and Training 
    82. IQ Skills Academy (PTY) LTD. 
    83. Isipho Equiping (Pty) Ltd 
    84. ITIRELENG BOKAMOSO TRADING ENTERPRISE 
    85. Itumeleng Wellness Solutions 
    86. Iyana Property management 
    87. JBM CONSULTING PTY LTD 
    88. JLD Institute 
    89. Jobafrik Consulting 
    90. Johsie Enertprise 
    91. Jojo Training Institute 
    92. Josmap Training Institute 
    93. July GM Holdings 
    94. K-Leng Touch, Events and Skills Development 
    95. Kamanga Skills Projects 
    96. Kelsey Events and Business Consulting 
    97. Kgakishe Trading and Projects (PTY) LTD 
    98. Kgotla Trading Enterprise 
    99. Khabolwazi Pty LTD 
    100. Khanyisela Consulting 
    101. Khehli Institute 
    102. Kholo Trading Enterprise 
    103. Kia Chuma 
    104. KOKANO PROJECTS PTY LTD 
    105. Konwaba Training Solutions 
    106. KPK Training Solutions 
    107. Kutlwa Consultancy 
    108. KWEM Management Solutions 
    109. KYM MANAGEMENT CONSULTING 
    110. LATHITHAA CONSULTING SERVICES 
    111. Lavinda Trade and Invest 
    112. Legalnalulwazi 
    113. Lemao Enterprise 
    114. Less Aid More Trade Pty Ltd 
    115. Letlotlo La Gae (Pty) Ltd 
    116. Lewerb Holdings (PTY) Ltd 
    117. Lorpen Investments 
    118. Mabuya Amahle Trading 
    119. MAC NDLOVU INCORPORATED 
    120. Mafamawethu Consultants 
    121. Makgoka Development Facilitation (PTY) Ltd. 
    122. Makoti Skills Development Solutions 
    123. Makuka Investment Group 
    124. Malivha Holdings 
    125. Mancosa (PTY) LTD T/A Management College of Southern Africa 
    126. MANCOSA Pty (Ltd) 
    127. Mangalani Business Enterprises 
    128. Manpower Skills Academy 
    129. Maono Tai Consulting and Training 
    130. MARS Business Consulting 
    131. Mashphe Logistics Services 
    132. MATEPE INVESTMENTS (PTY) LTD 
    133. Matibidi Raphela Investments (Pty) LTD 
    134. Mgwezane Training and Events Management CC. 
    135. Miczo's Enterprise 
    136. Midenrie 
    137. Mimoisa Business Solutions CC 
    138. MJ Mafunisa Consulting (PTY) LTD 
    139. MK Consulting 
    140. MML Consulting CC. 
    141. Mod-Mosh Projects and Consulting (PTY) LTD 
    142. Mologadi and Associates 
    143. Morena Empire Investment 
    144. Mortarboard Training Solutions 
    145. Motheo Skills Entity 
    146. Moving Business Altitudes Consulting 
    147. MTK Corporate Solutions 
    148. MUHANGWENE DEVELOPMENT ENTERPRISE 
    149. Multiple Productive Management Solutions 
    150. Munsoft 
    151. Murusu Mining Resources 
    152. Nalengmokoni Investors (Pty) Ltd 
    153. Ndingo Business Enterprise 
    154. Ndwandwe Consultants 
    155. Nemalale Eagles Consultancy CC 
    156. Nettcon SA 
    157. Ngwadhla General Trading (PTY) LTD 
    158. Nhlahle Development Agency 
    159. Nonunu Projects 
    160. Ntsu Trading 559 CC. 
    161. Nungu Trading 468 
    162. Nvsion Consulting 
    163. Nyankwavi Investment CC. 
    164. Okhulumini Financial Solutions 
    165. Omithombo Management Academy 
    166. Onyx Training Support 
    167. OR Project Management 
    168. Outeniqua Leadership Institute 
    169. Pachedu Skills Solutions 
    170. PanAfrican Supply Chain Academy 
    171. Pandelani Investment Holdings (PTY) LTD. 
    172. Pebetse Training and Consulting 
    173. Peo-Seed Training Specialist 
    174. PFIM Trading (Pty) Ltd 
    175. Phexo Trading Enterprise 
    176. Phoenix Training Institute 
    177. Pioneer Business Consulting 
    178. PMA Holdings (PTY ) LTD. 
    179. Power Rush Trading 170 CC. 
    180. Powernexus 
    181. Princetop Corporative Training (Pty) Ltd 
    182. Progressive School of Business and Engineering (Pty) 
    183. Proverb Financial Services 
    184. PTDEV (Pty) Ltd 
    185. Qabuka-Vuka Development Trading 
    186. Qeto Business Consulting 
    187. RCG Markets 
    188. Reflections Development Institute 
    189. Regent Business School (Pty) Ltd t/a Regent Business School 
    190. RHINO CASHLOAN AND SERVICES 
    191. Running Business Today 
    192. Sasalethu Consulting and Associates 
    193. Sekakopamo Holdings 
    194. SEKAMENG TRAINING AND DEVELOPMENT SOLUTIONS (PTY) LTD 
    195. Sifuna Consulting CC 
    196. Silalele Consulting CC. 
    197. Siletha Consultant 
    198. SIYA-MLANDELA TRADING ENTERPRISE 
    199. Siyakhula Trust ETD Institute Pty Ltd 
    200. Siza Nesu Training and Consultants 
    201. Smat Engineering 
    202. Sobethu Properties Pty Ltd 
    203. South African Institute of Learning (SAIL) 
    204. SPECTRA SKILLS DEVELOPMENT 
    205. SSS Consulting Services 
    206. St Kings Institute of Technology and Business Studies 
    207. SWARANANG MANAGEMENT CONSULTING CC 
    208. Tachfin Holdings 
    209. Talent Centre Training 
    210. Tasc Business Consulting and Training 
    211. TCNS Resources (PTY) Ltd 
    212. The Crimson CO CC. 
    213. The Viol Trading Enterprise 
    214. Thinking Mind Trading 
    215. Three Steps Trading 
    216. Thubelihle Graduate Institute 
    217. Timnet Management Consulting 
    218. Tlaletso Consultants 
    219. Tlhalefang Holdings 
    220. Tloumogale Business Development & Consulting 
    221. Tradesman Consulting and Training Solutions 
    222. Training at Work (Pty) Ltd 
    223. Transafric Consulting Pty Ltd 
    224. Triads Management Services 
    225. Tsebong Training Centre 
    226. Tshepang Consulting & Project 
    227. TSHIF Trading 
    228. Tummo Development Enterprise 
    229. Tuns Trading and Projects (Pty) Ltd 
    230. Ubuholi Bendabuko Capacity Building (PTY) Ltd 
    231. Ubuqhawe Consulting (Pty) Ltd 
    232. Ukhamba Quality Skills 
    233. Umnotho Wamazwe Trading 
    234. Umqondo Consultancy 
    235. Unakho Business Solutions 
    236. UNIVERSITY OF BUSINESS EXCELLENCE(PTY)LTD 
    237. University of Pretoria 
    238. University of Venda 
    239. Ursivox Interactive Systems 
    240. Valinsight (PTY) LTD 
    241. Vantage Training 
    242. Venus Maintenance and Supply Services 
    243. Vibra Skills CC. 
    244. Victorious Training Institute 
    245. Vumilia Africa Group 
    246. Wasteng (PTY) Ltd 
    247. World Pace Development and Training Institute 
    248. Ya Hina Management Consulting and projects 
    249. Yamangcuse Consulting 
    250. Yaphi Consulting Services 
    251. ZIKHALI TRADING (PTY) LTD 
    252. ZMG CONSULTING 


    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.