AMAC
flashcards
Decks in class (80)
# Cards
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Chapter 1 Costing techniques: Section intro and 1: Cost behaviour and output20
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Chapter 1: Section 2 Determining the fixed and variable elements of semi-variable costs8
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Chapter 1: Section 3 Cost classification34
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Chapter 1: Section 4 Responsibility centres0
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Chapter 1: Section 5 Methods of costing7
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Chapter 1: Section 6 Absorption costing0
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Chapter 1: Section 7 Marginal costing0
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Chapter 1: Section 8 Marginal and absorption costing, inventory levels and profit0
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Chapter 1: Section 9 Comparison of absorption and marginal costing0
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Chapter 2 Forecasting techniques: Section 1 Time Series analysis0
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Chapter 2: Section 2 Linear regression0
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Chapter 2: Section 3 Index numbers0
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Chapter 2: Section 4 Extrapolation and interpolation0
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Chapter 2: Section 5 Uncertainties in forecasting0
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Chapter 2: Section 6 Techniques for dealing with uncertainty0
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Chapter 3 Budgetary Control Systems: Section 1 Budgetary Control Systems3
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Chapter 3: Section 2 Sources Of Data10
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Chapter 3: Section 3 Co-ordination Of The Setting Of Budgets0
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Chapter 3: Section 4 Motivation0
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Chapter 3: Section 5 Methods Of Budgeting0
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Chapter 3: Section 6 Product Life Cycle0
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Chapter 3: Section 7 External Factots Affecting Cost Forecasts0
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Chapter 4 Preparing Operating Budgets: Intro And Section 1 Preparing Sales And Resource Budgets0
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Chapter 4: Section 2 Production Budget0
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Chapter 4: Section 3 Materials Usage Budget0
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Chapter 4: Section 4 Materials Purchases Budget0
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Chapter 4: Section 5 Labour Usage (hours) Budget0
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Chapter 4: Section 6 Labour Cost Budget0
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Chapter 4: Section 7 Overheads Budget0
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Chapter 4: Section 8 Plant Utilisation Budget0
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Chapter 4: Section 9 Preparing A Budgeted Operating Statement0
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Chapter 4: Section 10 Capital Budgets0
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Chapter 4: Section 11 Control Periods Within A Budget0
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Chapter 4: Section 12 Planning And Agreeing Draft Budgets0
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Chapter 4: Section 13 Fixed And Flexed Budgets0
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Chapter 4: Section 14 Uncertainty In The Budget Setting Process0
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Chapter 5 Preparing Cash Budgets: Intro And Section 1 Cash Budgets0
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Chapter 5: Section 2 Forecasting Cash Receipts And Cash Payments0
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Chapter 5: Section 3 Non-current Assets And Cash Receipts Or Payments0
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Chapter 6 Standard Costing: Intro And Section 1 Standard Cost Card1
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Chapter 6: Section 2 Setting Standard Costs0
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Chapter 7 Budgetary Control - Comparing Budget And Actual Costs: Intro And Section 1 Budgetary Control0
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Chapter 7: Section 2 Feedback And Feedforward Control0
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Chapter 7: Section 3 Variance Analysis0
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Chapter 7: Section 4 Variable Cost Variances0
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Chapter 7: Section 5 Fixed Overhead Variances (under Absorption Costing)0
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Chapter 7: Section 6 Fixed Overheads Variances Under Marginal Costing0
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Chapter 7: Section 7 Sales Variances0
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Chapter 8 Interpretation Of Variances: Intro And Section 1 Causes Of Variances0
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Chapter 8: Section 2 Controllable And Uncontrollable Variances0
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Chapter 9 Activity-based Costing: Intro0
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Chapter 9: Section 1 Calculation Of Costs Per Unit Under ABC0
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Chapter 9: Section 2 Advantages And Disadvantages Of ABC0
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Chapter 9: Section 3 When ABC should Be Used0
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Chapter 10 Cost Management: Intro And Section 1 Product Life Cycle0
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Chapter 10: Section 2 Target Costing0
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Chapter 10: Section 3 Technology And Operational Control0
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Chapter 11 Short-term Decision-making Techniques: Intro And Section 1 Short-term Decision Making Vs Long-term Decision Making0
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Chapter 11: Section 2 Relevant Costs0
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Chapter 11: Section 3 Shutdown Decisions0
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Chapter 11: Section 4 Key Factor Analysis0
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Chapter 11: Section 5 More Than One Constraint - Graphical Linear Programming0
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Chapter 12 Long-term decision-making techniques: Intro and Section 1 Payback Period (PP)0
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Chapter 12: Section 2 Net Present Value (NPV)0
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Chapter 12: Section 3 Internal rate of return (IRR)0
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Chapter 12: Section 3 Internal rate of return (IRR)0
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Chapter 12: Section 4 Accounting rate of return (ARR)0
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Chapter 12: Section 5 Comparing techniques0
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Chapter 13 Performance indicators: Intro and Section 1 Financial Performance Indicators8
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Chapter 13: Section 2 Limitations of financial performance indicator0
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Chapter 13: Section 3 Behavioural aspects0
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Chapter 13: Section 4 Non-financial performance indicators0
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Chapter 13: Section 5 Quality0
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Chapter 13: Section 6 Productivity and efficiency0
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Chapter 13: Section 7 The balanced scorecard0
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Chapter 13: Section 8 Ethical implications of target setting0
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Chapter 14 Divisional Performance: Intro and Section 1: Responsibility accounting11
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Chapter 14: Section 2 Controllable v uncontrollable costs4
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Chapter 14: Section 3 Investment centres13
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Chapter 14: Section 4 Transfer pricing2
