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Lucy Bishop
- decks
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Decks in this class (17)
1. Introduction to Management Accounting
What is management accounting,
Where is management accounting in...,
What is management accounting inf...
22
cards
2. Types of Cost
What is a cost object,
What is a cost centre,
What is a profit centre
30
cards
3. Cost Behaviour
What are the four kinds of cost,
What is a variable cost,
Describe the graph of variable co...
25
cards
4. Overhead Costs
What types of cost are included i...,
What are the two methods of deali...,
What are the steps in absorption ...
27
cards
5. Marginal Costing and Pricing
What is marginal costing,
What is the definition of margina...,
What is greater absorption cost o...
20
cards
6. Budgeting
What is a budget,
What are the 5 benefits of a budget,
What is the principle budget factor
24
cards
7. Flexible Budgeting
What is a fixed budget,
What does budget flexing involve,
What does a flexed budget do
5
cards
8. Standard Costing
What is a standard cost,
What is the basic standard,
What is the current standard
9
cards
9. Variance Analysis
What 3 things do you need to calc...,
What is the calculation for total...,
What is the calculation for mater...
16
cards
10. Service Industries
What is service costing,
What are the 4 characteristics of...,
What is the implication of the di...
5
cards
11. Performance Measurement
What performance measure would a ...,
What performance measure would a ...,
What performance measure would a ...
28
cards
12. Job and Batch Costing
What is a job,
What is job costing,
When is overtime charged to a job
5
cards
13. Manufacturing Accounts
What are integrated accounts,
What are the advantages of integr...,
What are the disadvantages of int...
11
cards
14. Risk and Uncertainty
What is the definition of risk,
What is the definition of uncerta...,
What is the general equation for ...
17
cards
15. Breakeven Analysis and Limiting Factor Analysis
What is the number of units sold ...,
How do you calculate the breakeve...,
What is the c s ratio
13
cards
16. Financial Mathematics
What is the calculation for apr,
What is the calculation for a pre...,
What is the discount factor
8
cards
17. Decision Making and Project Appraisal
What do capital investment decisi...,
What are the main cash based meas...,
What does payback period calculate
17
cards
More about
CIMA - BA2
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