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Katrina Enros
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Decks in this class (23)
Chapter 6: Master Budgeting and Responsibility Accounting
What is a budget,
What are the 4 steps in the budge...,
What are the advantages of budgets
20
cards
Chapter 7: Flexible Budgets, Direct-Cost Variances, and Management Control
What is a variance,
What is management by exception,
What is a static budget master bu...
23
cards
Chapter 8: Flexible Budgets, Overhead Cost Variances, and Management Control
How does standard costing trace d...,
How does standard costing allocat...,
How do calculate the budgeted var...
13
cards
Chapter 2: An Introduction to Cost Terms and Purposes
What is a cost,
What is an actual cost,
What is a budgeted cost
19
cards
Chapter 3: Cost-Volume-Profit Analysis
What is the basic formula to find...,
What is the formula to find revenue,
What is the formula to find varia...
17
cards
Chapter 4: Job Costing
What is a cost pool,
What is a cost allocation base,
What is job costing
13
cards
Chapter 5: Activity-Based Costing and Activity-Based Management
What is broad averaging,
What is overcosting,
What is undercosting
8
cards
Chapter 15: Allocation of Support-Department Costs, Common Costs, and Revenues
Stand alone cost allocation method,
Incremental cost allocation method,
What are the 2 ways the us govern...
11
cards
Chapter 19: Balanced Scorecard: Quality, Time, and the Theory of Constraints
Quality,
What is the result of a quality f...,
What are the benefits to focusing...
10
cards
Chapter 22: Management-Control Systems, Transfer Pricing, and Multinational Considerations
Opportunity cost,
Management control system,
Transfer pricing
13
cards
Chapter 16: Cost Allocation: Joint Products and Byproducts
Joint costs,
Split off point,
Separable costs
12
cards
Chapter 17: Process Costing
Equivalent units,
What is the problem set up to fin...,
What are the 5 steps of process c...
4
cards
Chapter 21: Capital Budgeting and Cost Analysis
What are the 4 capital budgeting ...,
What is the net present value met...,
Payback method
14
cards
Sessions 1 and 2
What is the difference between ma...,
Why do we need nonfinancial infor...,
Why do we say you get what you me...
17
cards
Session 3: Manufacturing Costs and Job Overheads
What are product costs aka manufa...,
What is flow of costs,
What drives the cost flows in job...
25
cards
Session 4: Cost-Volume-Profit Analysis
What is cost volume profit analysis,
What is the formula for cvp,
What does cost volume profit anal...
26
cards
Session 5: Costs and Decision Making
What kinds of costs are relevant ...,
What are the 5 major decision mak...,
What are the financial and qualit...
13
cards
Session 6 and 7: Cost Allocation and Activity-Based Costing
Why do firms allocate costs,
What are some of the reasons cost...,
What is the formula for tradition...
35
cards
Session 8: Budgeting
What is a budget,
What are the six primary function...,
What are the typical steps in a b...
21
cards
Session 9: Decentralisation and Performance Evaluation; ROI, RI & EVA
What is roi,
What is the formula for roi,
What is the dupont analysis
29
cards
Session 10: Balanced Scorecard, Performance Measurement Systems
Why is performance measurement es...,
Why are financial measures alone ...,
What are some ways to overcome th...
17
cards
Session 11: Transfer Pricing
What is transfer pricing,
How does transfer pricing work,
What are the five objectives of t...
11
cards
Session 12: Current Trends / Sustainability
How to decide between options for...,
What pursue sustainability,
How can the effectiveness of sust...
3
cards
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