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cost and management accounting

This class was created by Brainscape user Ida Kirstine Hansen. Visit their profile to learn more about the creator.

By: Ida Kirstine Hansen
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Decks in this class (8)

Ch. 1 - Management accounting and the business environment
Financial accounting,
Management accounting
2  cards
Ch. 2 - An introduction to cost terms, concepts and classifications
Activity base,
Administrative costs,
Common costs
29  cards
Ch. 3 - Cost behaviour: analysis and use
Account analysis,
Activity base,
Committed fixed costs
10  cards
Ch. 4 - Job-order and service department costing
Absorption costing,
Allocation base,
Bill of materials
14  cards
Ch. 6 - Cost-volume-profit relationships
Break even point,
Contribution margin method,
Contribution margin ratio cm ratio
10  cards
Ch. 7 - Profit reporting under variable costing and absorption costing
Variable costing,
Fixed manufacturing overhead cost...,
Fixed manufacturing overhead cost...
3  cards
Ch. 8 - Performance measurement and reporting on segments
Common fixed cost,
Cost centre,
Investment centre
14  cards
Ch. 9 - Activity-based costing
Action analysis report,
Activity based costing abc,
Activity cost pool
12  cards

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cost and management accounting

  • Class purpose General learning

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