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Managerial Accounting

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

By: Lemon Cake
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Decks in this class (13)

0.0 Introduction
What is managerial accounting abo...,
Accounting information is used in...,
Accounting provides to help manag...
6  cards
1.1. Managerial Accounting and the Business Organisation
What are the essential requiremen...,
What are a managements accountant...,
What are the pros and cons of a f...
12  cards
1.2. Cost Behaviour and Cost-Volumne-Profit Relationship
When we want to control and predi...,
What are cost drivers,
What are complicating factors for...
17  cards
Management vs Financial
Accounting information management...,
Accounting information financial ...,
Who are the primary users of mana...
11  cards
1.3 Measurement of Cost Behaviour
What are ways in which a manager ...,
What are1 comitted fc 2 discretio...,
Why does it make sense to estimat...
10  cards
1.4. Cost Accounting and Activity Based Costing
What is cost accounting,
Cost object cost objectives for w...,
What are the two processes in a c...
28  cards
1.5. Relevant Information for Decision Making with a Focus on Pricing Decisions
What is the absorption approach f...,
What is the contribution approach...,
The contribution approach allows ...
17  cards
1.6. Relevant Information for Decision Making with a Focus on Operational Decisions
What is a1 differential analysis ...,
What are opportunity costs,
What are avoidable costs
11  cards
2.1. Introduction to Budgets and Preparing the Master Budget
Budgets and the organization how ...,
What are four advantages of budge...,
What are the potential problems i...
16  cards
2.2 Flexible Budgets and Variance Analysis
What are1 static budgets 2 flexib...,
What are un favourable variances ...,
Definition variances what is the ...
19  cards
2.3. Management Control Systems and Responsibility Accounting
How do organizational goals relat...,
What is goal congruence,
What is managerial effort
13  cards
2.4 Management Control in Decentralized Organizations
What is1 centralization 3 2 decen...,
What is segment autonomy,
What are benefits 4 and costs 5 o...
24  cards
Formulas 2.4
Roi,
Ros,
Capital turnover
13  cards

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Managerial Accounting

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