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management accounting

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

By: Paul House
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Decks in this class (17)

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

More about
management accounting

  • Class purpose General learning

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