This class was created by Brainscape user Charlotte Pooley. Visit their profile to learn more about the creator.

Decks in this class (22)

Marginal and absorption costing
What is a cost centre,
What are production and service c...,
What is absorption costing
11  cards
Budgeting
What are the purpose of budgets,
What is a rolling budget,
What are the benefits of a rollin...
35  cards
Break-even analysis
How do you calculate the breakeve...,
How do you calculate multi produc...,
What is weighted average
9  cards
Linear programming
What are limiting factors,
What does linear programming do,
How to calculate linear programming
6  cards
Budgetary Control
What do internal budgetary contro...,
What is the purpose of control sy...,
What is feedback control
19  cards
Variance Analysis
What is variance analysis,
What is favourable vs adverse var...,
What are direct material variances
47  cards
Forecasting
What is forecasting,
What does past data from a foreca...,
What is time series analysis
23  cards
Uncertainty Analysis
What is risk,
What is upside risk,
What is downside risk
39  cards
Activity based costing
What did costing originally look ...,
How do you calculate overhead abs...,
What does abc recognise
15  cards
Costs and decisions
What is the purpose of a costing ...,
What is the purpose of costing,
What does strategic control include
47  cards
General (videos)
Bo currently use absorption costi...,
What are the 5 criteria to assess...,
Explain what bo must consider whe...
57  cards
Key performance indicators
What is forecasting,
What are the challenges of sales ...,
What are the causes of variations...
34  cards
IAS 2 inventories
According to ias2 inventories are...,
How is inventory recognised,
How is inventory measured
14  cards
IAS 36 and IFRS 5
What is impairment,
What does ias 36 do,
How do we identify impairment
26  cards
IFRS 16 - leases
What does ifrs 16 do,
What is the lessee,
What are the specific exemptions ...
24  cards
Corporate taxation
What are direct taxes,
What do direct taxes include,
What are indirect taxes
51  cards
CGMA code of ethics
What do ethics mean for a business,
What are examples of the applicat...,
Why are ethics important to a bus...
14  cards
Working capital Mgmt
What is working capital mgmt,
What is working capital,
What are the methods of managing ...
25  cards
Managing receivables and payables
What does receivables mgmt and pa...,
What should be considered re rece...,
How can a business assess custome...
21  cards
Managing inventories and cash
What is inventory management,
What does having high levels of i...,
What does having high amounts of ...
29  cards
Short term financing
What are the difference between t...,
What are the types of finance,
What are the approaches to short ...
42  cards
Corporate governance
What is corporate governance,
What is the uk corp gov code,
What are the elements of the uk c...
6  cards

More about
CIMA OCS

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Charlotte Pooley's CIMA OCS flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

CIMA OCS
  • 3 decks
  • 115 flashcards
  • 5 learners
Decks: E1, P1, F1, And more!
CIMA E1
  • 12 decks
  • 1590 flashcards
  • 120 learners
Decks: 1 Role Of The Finance Function, 2 Activities Of Finance Professionals, 3 Technologies Used In Business Finance, And more!
CIMA - P1
  • 14 decks
  • 228 flashcards
  • 21 learners
Decks: 1 Marginal And Absorption Costing, 2 Activity Based Costing, 3 The Modern Environment, And more!
Make Flashcards