Management Accounting

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

Decks in this class (16)

Lecture 1 - Key defintions
Role of management accountants 1,
Cost object 2,
Cost drivers 3
11  cards
Lecture 2 - Cost assignment
Why do we need to assign costs 1,
Two cost databases firms maintain 2,
Oar 3
10  cards
Lecture 3 - Activity based costing
Importance of overhead allocation 1,
Activity based costing 2,
Cost driver 3
11  cards
Lecture 4 - Job Costing
What is job costing 1,
Types of records kept for each job 2,
Process costing 3
12  cards
Process Costing
Process costing system 1,
Industries when process costing i...,
Average cost per unit of output 3
9  cards
Lecture 6 - Strategic cost management
Traditional management accounting...,
Strategic cost management 2,
Cost management techniques 3
18  cards
Lecture 7 - Marginal and absorption costing
Variable costing known as 1,
Absorption costing known as 2,
Variable costing 3
15  cards
Lecture 8 - Relevant costs
Criteria for a cost to be relevant 1,
Examples of relevant costs when b...,
Things to consider when accepting...
6  cards
Lecture 8 - Scarce resources and linear programming
Methods of solving problems invol...,
Linear programming 2,
Linear programming 6 steps 3
6  cards
Lecture 10 - Issues in budgeting
Advantages and disadvantages of s...,
Examples of gaming the numbers 2,
Beyond budgeting philosophy 3
5  cards
Lecture 2.1/2 - Variance analysis
Standard costing 1,
Purposes of standard costing 2,
Variance analysis 3
14  cards
lECTURE 2.3 - Transfer Pricing
When are transfer prices needed 1,
Transfer pricing problems 2,
3 methods to set transfer prices 3
10  cards
Lecture 2.4 - Pricing decisions
Price takers 1,
Price setters 2,
3 major c s when an organisation ...
15  cards
Lecture 2.5 - Divisional Performance Measurement
Decentralisation 1,
Benefits of decentralisation 2,
Problems of decentralisation 3
8  cards
Lecture 2.6 - Risk and uncertainty
Blank 1,
Risk 2,
Uncertainty 3
11  cards
Lecture 2.7 - Strategic Performance measurement
Porters generic strategies 1980 1,
Cost leadership 2,
Product differentiation 3
10  cards

More about
Management Accounting

  • Class purpose General learning

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