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Cost and Management Accounting |
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COST CLASSIFICATION AND COST BEHAVIOR INTRODUCTION:COST CLASSIFICATION,
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IMPORTANT TERMINOLOGIES:Cost Center, Profit Centre, Differential Cost or Incremental cost
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FINANCIAL STATEMENTS:Inventory, Direct Material Consumed, Total Factory Cost
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FINANCIAL STATEMENTS:Adjustment in the Entire Production, Adjustment in the Income Statement
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PROBLEMS IN PREPARATION OF FINANCIAL STATEMENTS:Gross Profit Margin Rate, Net Profit Ratio
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MORE ABOUT PREPARATION OF FINANCIAL STATEMENTS:Conversion Cost
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MATERIAL:Inventory, Perpetual Inventory System, Weighted Average Method (W.Avg)
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CONTROL OVER MATERIAL:Order Level, Maximum Stock Level, Danger Level
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ECONOMIC ORDERING QUANTITY:EOQ Graph, PROBLEMS
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ACCOUNTING FOR LOSSES:Spoiled output, Accounting treatment, Inventory Turnover Ratio
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LABOR:Direct Labor Cost, Mechanical Methods, MAKING PAYMENTS TO EMPLOYEES
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PAYROLL AND INCENTIVES:Systems of Wages, Premium Plans
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PIECE RATE BASE PREMIUM PLANS:Suitability of Piece Rate System, GROUP BONUS SYSTEMS
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LABOR TURNOVER AND LABOR EFFICIENCY RATIOS & FACTORY OVERHEAD COST
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ALLOCATION AND APPORTIONMENT OF FOH COST
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FACTORY OVERHEAD COST:Marketing, Research and development
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FACTORY OVERHEAD COST:Spending Variance, Capacity/Volume Variance
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JOB ORDER COSTING SYSTEM:Direct Materials, Direct Labor, Factory Overhead
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PROCESS COSTING SYSTEM:Data Collection, Cost of Completed Output
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PROCESS COSTING SYSTEM:Cost of Production Report, Quantity Schedule
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PROCESS COSTING SYSTEM:Normal Loss at the End of Process
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PROCESS COSTING SYSTEM:PRACTICE QUESTION
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PROCESS COSTING SYSTEM:Partially-processed units, Equivalent units
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PROCESS COSTING SYSTEM:Weighted average method, Cost of Production Report
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COSTING/VALUATION OF JOINT AND BY PRODUCTS:Accounting for joint products
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COSTING/VALUATION OF JOINT AND BY PRODUCTS:Problems of common costs
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MARGINAL AND ABSORPTION COSTING:Contribution Margin, Marginal cost per unit
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MARGINAL AND ABSORPTION COSTING:Contribution and profit
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COST – VOLUME – PROFIT ANALYSIS:Contribution Margin Approach & CVP Analysis
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COST – VOLUME – PROFIT ANALYSIS:Target Contribution Margin
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BREAK EVEN ANALYSIS – MARGIN OF SAFETY:Margin of Safety (MOS), Using Budget profit
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BREAKEVEN ANALYSIS – CHARTS AND GRAPHS:Usefulness of charts
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WHAT IS A BUDGET?:Budgetary control, Making a Forecast, Preparing budgets
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Production & Sales Budget:Rolling budget, Sales budget
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Production & Sales Budget:Illustration 1, Production budget
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FLEXIBLE BUDGET:Capacity and volume, Theoretical Capacity
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FLEXIBLE BUDGET:ANALYSIS OF COST BEHAVIOR, Fixed Expenses
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TYPES OF BUDGET:Format of Cash Budget,
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Complex Cash Budget & Flexible Budget:Comparing actual with original budget
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FLEXIBLE & ZERO BASE BUDGETING:Efficiency Ratio, Performance budgeting
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DECISION MAKING IN MANAGEMENT ACCOUNTING:Spare capacity costs, Sunk cost
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DECISION MAKING:Size of fund, Income statement
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DECISION MAKING:Avoidable Costs, Non-Relevant Variable Costs, Absorbed Overhead
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DECISION MAKING CHOICE OF PRODUCT (PRODUCT MIX) DECISIONS
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DECISION MAKING CHOICE OF PRODUCT (PRODUCT MIX) DECISIONS:MAKE OR BUY DECISIONS
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