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Managerial Accounting

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

By: Michael Heung
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Decks in this class (15)

1. Big Picture
What is the purpose of creating a...,
What roles do budgets have for ma...,
Issues with budgets
5  cards
2. Master and Cash budgets & 3. Pro Forma
Cash conversion cycle,
What does a negative and positive...,
Operating cycle
4  cards
4. Budgeting - Variance Analysis
Static budget,
Flexible budget,
Rate variance
5  cards
5. Cost volume profit
Contribution margin,
Break even point,
Break even point with multiple pr...
5  cards
6. Costing - Nature and classfication
What are product costs,
What are prime costs,
What are conversion costs
7  cards
7. Costing - Methods
What are the different methods of...,
How does job costing deal with sp...,
What are the different methods of...
10  cards
8. Costing - Transfer Pricing
How do you calculate the minimum ...,
What are the three transfer price...,
What is cost based transfer pricing
5  cards
9. Short-term Decisions
Make or buy,
Special order decisions,
Constrained resources
4  cards
10. Information System
What are the phases of a systems ...,
Initial feasibility,
Requirements analysis and definition
14  cards
11. Information System Data Integrity
What are control systems,
What are two categories of controls,
What are gneeral controls
7  cards
12. Big Picture
Step 1 defining the objective for...,
Step 2 assigning responsibility,
What ar ethe different types of r...
9  cards
13. Balance Scoresheet
What are the four perspectives of...,
Why is the balanced scoresheet ca...,
How does strategy mapping help
4  cards
14. Pricing
What is cost based pricing,
What are the issues with cost bas...,
What is demand based pricing
10  cards
15. quality contorl and process improvement
How can cost of quality be tracked,
What are some quality measurement...,
What are some statisitcal tools
15  cards
Other
Residual income,
Return on ivnestment,
Economic value added
22  cards

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Managerial Accounting

  • Class purpose General learning

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