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Decks in this class (19)
Lecture 1+2 - Introduction to Cost management
Describe cost management in gener...,
What is the accounting economic c...,
Describe different tools in cost ...
8
cards
Lecture 2 - Elements of cost management
Describe a cost in general 1,
Describe the four levers for cost...,
Describe the difference between t...
10
cards
Lecture 3 - Double entry bookkeeping
Describe double entry bookkeeping...,
Describe bookkeeping in general r...,
Describe the four stages of a cm ...
8
cards
Lecture 4 - Single entry bookkeeping. Variability accounting
Describe variability accounting 1,
Describe the five registration di...,
What is meant by natural cost pro...
9
cards
Lecture 5 - ERP systems & SAP HANA
Describe the er databases 1,
What is a database 2,
Describe the concepts in entity r...
11
cards
Lecture 6 - A technique to manage step variable cost
Describe the contribution margin ...,
Describe variability reversibilit...,
Describe the cost accounting syst...
10
cards
Lecture 7 - Activity based costing
Describe abc in general 1,
Describe the benefits of abc 2,
Describe the pitfalls of activity...
15
cards
Lecture 9+10 - Hierarchical + Time-driven ABC
Describe the hierarchy of activit...,
Describe the difference between u...,
Describe the five steps from the ...
13
cards
Lecture 11+13 - German cost accounting
Describe paul riebel s purpose of...,
What is accrual accounting 2,
Describe replacement costs reprod...
20
cards
Lecture 12 - Marginal costing, GPK & PK
Describe grenzplankostenrechnung ...,
Describe the three principles for...,
Describe the different cost categ...
7
cards
Lecture 15 - Japaneese costing
Describe japaneese costing in gen...,
Relate production to management a...,
Describe kousuu gentan i how the ...
8
cards
Lecture 16 - Target costing & Kaizen costing
Describe target costing in general 1,
Describe the elements of target c...,
Describe two different approaches...
13
cards
Lecture 17 - Theory of constraint / TOC
Describe the theory of constraint...,
Describe the five steps of toc 2,
Describe the invisible inventory 3
6
cards
Lecture 18 - Quality control
Describe quality costing in gener...,
Describe the four levels of quali...,
Describe quality costs quality re...
10
cards
Lecture 19+20 - Strategic management accounting
Describe strategic management acc...,
Describe bromwich s economic eye 2,
Describe the sma components 3
10
cards
Lecture 21 - SMA + SCM + Value chain analysis
Describe strategic cost managemen...,
Describe qualitative dimensions i...,
Describe the problems of using tr...
10
cards
Lecture 22 - Strategic management. TCO
Describe total cost of ownership ...,
Describe challenges barriers to t...,
What is supported by tco 3
9
cards
Lecture 23 - Inter-organizational relationships
Describe different considerations...,
Describe an inter organizational ...,
Describe the main drivers for ior 3
11
cards
Lecture 24 - Open book accounting
What is open book accounting oba ...,
Describe oba benefits 2,
Describe reasons for not implemen...
14
cards
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Cost Management
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