Operational/ Service-based costing (SAQA ID 116340)

MMC Specialists
mSCOA is a financial-reporting regulatory reform that came into full effect in South Africa on 1 July 2017. This reform represents a business-process-focused project that standardises all municipal accounting practices and reporting across the country. Every municipality and municipal entity has a chart of accounts that lists all accounts used in the general ledger. The ledger is leveraged by municipal accounting software to aggregate information into an entity's financial statements. mSCOA targets municipal operations by enforcing a standardisation of municipal account numbers and descriptions in their charts.

Unit standard requirements

SAQA requirements

SAQA ID 116340

NQF level 6

11 credits


Course outcome

On completion of this unit standard, you should be able to:

  1. Compile and interpret a unit cost statement and apply the results in a decision- making process;
  2. Identify the strengths and weaknesses of recognised approaches to efficiency comparisons;
  3. Apportion overhead costs efficiently in a municipal specific context;
  4. Recognise the importance of classifying costs by behaviour;
  5. Identify the difficulties of classifying costs by behaviour in a municipal financial management system; and
  6. Understand the benefits and limitations of classifying costs by relevance to the decision considerations.


Current status


Course Features

  • Lectures 15
  • Quizzes 0
  • Duration 11 CPD points
  • Skill level All levels
  • Language English
  • Students 37
  • Certificate Yes
  • Assessments Yes

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