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4.2 Management Accounting: Decision & Control

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 (15)

1. Management Accounting Techniques (repetition)
Abc costing steps,
Absorption costing points to cons...,
Hilo method whenthere is a steppe...
11  cards
EXAM
When talking about variances see ...,
Https kfknowledgebankkaplancouk m...,
If analysing variances watch for
34  cards
5. Performance Indicators - Ratios
Margins on sales 1 of 2 gross pro...,
Margins on sales 2 of 2 net profi...,
Returns on investments 1 of 2 ret...
20  cards
2. Standard Costing - direct costs
Budgetary control system,
Standard costing systemestablishe...,
Advantages of standard costing
9  cards
Reminders
Direct labour efficiency adverse,
For idle time variance use
31  cards
3. Standard Costing: variable and fixed Overheads
Total fixed overhead variance nee...,
Bit confusing but what to remembe...,
What are we measuring with the fi...
9  cards
4. Statistical Techniques
Formula for straight line y mx c ...,
Linear regression techniques aver...,
A linear regression line has an e...
12  cards
5. Performance Indicators
We have analysed cost variances c...,
A performance indicator may be us...,
Some examples of performance indi...
41  cards
6. Decision Making Techniques
When looking at costs and benefit...,
When looking at costs and benefit...,
Relevant costs for decision makin...
22  cards
7. Cost management
Discretionery fixed costs are,
Three main methods of assessing p...,
Other methods of cost reduction 5
35  cards
Details
Which type of costing can be used...,
Which type of costing complies wi...,
Which type of costing can be used...
14  cards
Ratios - Quick Fire
Asset turnover no of times,
Sales cost of materials cost of b...,
Operating net profit margin
52  cards
TODOS
Need to know the unusual items on...,
I know how to juggle an equation ...
2  cards
'Types' of quastions
1 target costing
1  cards
Explaining concepts
Impact of using absorption by uni...,
Explain the difference between no...
2  cards

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4.2 Management Accounting: Decision & Control

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