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Decks in this class (11)
Ch1: Managing Information
(1) Information Systems
(2) Information Technology
(3) Confidential Information
(4) Principal Sources
(5) Information Systems
(6) Big Data
47
cards
Ch2: Costs and Management Accounting
(1) Marginal Costing (MC)
(2) Absorption Costing (AC)
(3) Activity Based Costing (ABC)
(4) Cost Drivers
(5) Analysis of ABC
(6) Comparison of ABC and Traditional Methods
24
cards
Ch3: Advances in Management Accounting
(1) Adding Value and Avoiding Waste
(2) Target Costing
(3) Application of Target Costing to Service Industries
(4) Narrowing the Target Cost Gap
(5) Product Life Cycle (PLC)
(6) Theory of Constraints (TOC)
(7) Throughput Contribution
(8) Throughput Accounting Ratio (TPAR)
(9) Environmental Management Accounting (EMA)
(10) Environmental Costs
(11) Accounting for EMA
(12) Sustainability Strategy Perspectives
38
cards
Ch4: Relevant Cost Analysis
(1) Relevant Costing
(2) Non-Relevant Costing
(3) Opportunity Costs
(4) One-Off Contracts - Minimum Price
(5) One-Off Contracts - Materials
(6) One-Off Contracts - Labour
(7) One-Off Contracts - Non-Current Assets (NCA)
(8) One-Off Contracts - Non-Financial Factors
(9) Shut-Down Decisions - Relevant Costs
(10) Shut-Down Decisions - Non-Financial Factors
(11) Joint Products
(12) Make vs Buy - Outsourcing
(13) Make or Buy - In House
21
cards
Ch5: Cost-Volume Profit (CVP) Analysis
(1) Objectives of CVP
(2) Break-Even Point (BEP)
(3) Assumptions of CVP Analysis
(4) Method 1: Graphical Method - (a) Break Even Chart ; (b) Profit-Volume Chart ; (c) Contribution Break-Even Chart
(5) Method 2: Formulae - (a) Break Even
(6) Method 3: Contribution/Sales (C/S) Ratio - C/S Ration, Break Even revenue, Margin of Safety
(7) Multi-Product Analysis
(8) Benefits and Limitations of CVP Analysis
26
cards
Ch6: Limiting Factor Decisions
SINGLE LIMITING FACTOR
(1) Limiting Factor Analysis
(2) One Limiting Factor
(3) Shadow Price
(4) Throughput Accounting
(5) Decisions with a Limiting Factor
(6) Shadow Prices in Make vs Buy
MULTIPLE LIMITING FACTORS
(7) Linear Programming
(8) Limitations of using the Graphical Method
(9) Slack
18
cards
Ch7: Pricing
1 full cost plus pricing 1,
What is full cost plus pricing 2,
What is the proforma for target r...
35
cards
Ch8: Decision Making in a World of Risk
(1) Risks and Uncertainty
(2) Attitudes to Risk / Types of Decision Makers
(3) Methods of Risk: Probabilities and Expected Values (EV) - (a) Payoff Matrix ; (b) Profit Tables ; (c) Perfect Information ; (d) Decision Trees
(4) Decision Rules - (a) Maximin ; (b) Maximax ; (c) Minimax.
(5) Methods of Dealing with Uncertainty - (a) Sensitivity Analysis ; (b) Simulation
(6) Allowing for Uncertainty - (a) Focus Groups (b) Market Research
(7) Standard Deviation
21
cards
Ch9: Budgetary Control Systems
(1) Budgetary Control Systems
(2) Long-Term Planning
(3) Master Budget
(4) Functional Budget
(5) Budgetary Systems - Top-Down and Bottom-Up Budgeting
(6) Budgetary Systems - Rolling Budgets
(7) Budgetary Systems - Incremental Budgeting
(8) Budgetary Systems - Zero-Based Budgeting (ZBB)
(9) Budgetary Systems - Activity Based Budgeting (ABB)
(10) Feedback and Feed-Forward Control
(11) Gathering Quality Information
(12) Difficulties of Changing Budgetary Systems
(13) Flexible Budgeting
(14) Flexe
54
cards
Ch10: Quantitative Techniques
(1) High-Low Method
(2) Time-Series
(3) Correlation and Regression
(4) Regression Analysis
(5) Learning Curve Theory
(6) Reservations of the Learning Curve Theory
(7) Steady Rate
25
cards
Ch11
What is standard costing 1,
Why is standard costing prepared ...,
How do standard costs and their v...
21
cards
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ACCA F5: Performance Management
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ACCA F5: Performance Management
- 10 decks
- 232 flashcards
- 356 learners
Decks:
Costing, Cost Volume Profit Analysis, Limiting Factor Analysis, And more!
