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CPA Management Accounting

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

By: Angie Chen
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Decks in this class (18)

Ch6 Costing - Methods
Two ways of allocating costs to o...,
Two approaches to determine inven...,
Spoilage normal vs abnormalignor ...
15  cards
Transfer Pricing
Transfer pricing internal transac...,
General guideline minimum tp,
Three common tp approaches
7  cards
Ch14 Pricing
Three major influences on pricing,
Pricing options,
Cost based pricing
20  cards
Ch15 Quality Control and Process Improvement
Cost management,
Two broad groups of activities,
Cost of quality
10  cards
Ch16 Analysis - Linear Programming and Regression Analysis
Cost function,
Estimating a cost function,
Regression analysis establish cos...
4  cards
Ch1 Budgeting - Big Picture
Four steps for a meaningful budget,
Essential roles of budgets,
Issues in budget preparation
13  cards
Ch2 Budgeting - Mster and Cash Budgets
Master budget,
Cash budget,
Cash budget assumptions
8  cards
Ch3 Pro Forma Statements
Prospective financial statements ...,
Uses of pro forma statements
2  cards
Ch4 Variance Analysis
Variance analysis,
Variance analysis steps,
Types of budget variances
6  cards
Ch13 Performance management - BSC
4 perspectives
1  cards
Ch12 Performance Measurement - Big Picture
Process of performance measurement,
Five key areas for profit perform...,
Five key areas not for profit per...
3  cards
Ch10 Information Systems - Design, Acquisition, Development
Sdlc system development life cycle,
System implementation conversion
2  cards
Ch11 Imformation systems - Data integrity
Data integrity,
Reasons for violations of data in...,
Control systems
5  cards
Ch9 Cost-Volume-Proft (CVP) Analysis
Required data for cvp analysis,
Cvp limitations assumptions,
Cm format presentation
6  cards
Ch10 Relevant information for short-term decisions
Theory of constraints bottlenecks...,
Throughput costing,
Five steps to maximize throughput...
3  cards
Ch15 Pricing - overview
Cost based pricing,
Demand based pricing using demand...,
Value based pricing
5  cards
Ch5 Cost Behavior and Job Costing
Death spiral
1  cards
Ch13 Quality control and process improvement
Cost management,
Generic strategies customer value...,
Target costinga planning tool
15  cards

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CPA Management Accounting

  • Class purpose General learning

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