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4.1 Managment Accounting BUDGETING

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

By: Miro Muffet
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Decks in this class (16)

1. Managment Accounting Techniques
Absorption costing,
Marginal costing,
Activity based costing abc
11  cards
EXAM Tips
See article,
When forecasting costs using perc...,
Kaplan in all mabu exams you will...
36  cards
Reminders
When calculating absorpbed cost o...,
When using multiple adjustments o...,
When preparing a cash forcast wat...
30  cards
Kaplan 1
What is budgeting used for,
What is a simple definition of a ...,
Corporate planning summary
14  cards
Kaplan 2: Sources of data
Sources of information other than...,
Budget committee make up,
Budget committee role and functions
10  cards
Kaplan 3: Forecasting techniques & the Product Lifecycle
Characteristic movements of time ...,
Time series calculation for seaso...,
Time series there are 3 ways of i...
22  cards
Kaplan 4. Dealing with Fixed Overheads
Overheads are costs which are not...,
Describe the 2 methods approaches...,
Describe the 2 steps used to divi...
9  cards
Kaplan 5: Preparing Budgets - Planning phase
A business needs a production bud...,
In exam will generally produce wh...,
Permanent budget record important...
18  cards
Kaplan 6: Cash Forecasts
Will be required to prepare a cas...,
Purpose of the cash budget,
What to remember in cff task
3  cards
Kaplan 7: Preparing Budgets w/ limiting Factors
When doing a limiting factor anal...,
When manager starts prepping budg...,
Why need to identify principle bu...
9  cards
Kaplan 8: Preparing Budgets; Control phase
A cost centre is,
A profit centre is,
Prime cost
39  cards
Kaplan 9: Preparing Budgets - decision making phase
Performance indicators may be cat...,
Financial performance measures ex...,
Physical performance measure exam...
24  cards
Quick fire performance measures
Categories of performance measures,
5 profitability,
2 liquidity
7  cards
NEW Resit
When writing about variances,
Osborne w b p3 t3cash flow foreca...,
Time series seasonal variationswh...
3  cards
New Kaplan 1 focus on exam items
Participation in budgeting settin...,
Top down imposed,
If have a materials shortage how ...
3  cards
MOTIVATION
Conditions necessary for performa...
1  cards

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4.1 Managment Accounting BUDGETING

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