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Strategic Cost Management

This class was created by Brainscape user Silvia La Porta. Visit their profile to learn more about the creator.

By: Silvia La Porta
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Decks in this class (11)

Ch 3 (Week 1)
Cost,
Cost pool,
Cost driver
5  cards
CAfD - Ch. 4 (Job Costing)
What is cost accounting,
What is cost accounting used for,
What is job costing
12  cards
CAfD - Ch. 5 (Activity-Based Costing)
What is activity based costing,
What is the main benefit of abc,
What is product undercosting
5  cards
Ch. 5 - Activity-Based Costing
Resources are used to ___________...
1  cards
Ch 6 - Process Costing
Process costing,
What is the point of process costing,
Equivalent units
14  cards
Ch 8 - Cost Estimation
There are _____ steps of cost est...,
What is the most important step i...,
What are the two main estimation ...
28  cards
Ch. 9 - Cost-Volume-Profit Analysis
A short term profit planning mode...,
What are some of the applications...,
Cvp is based on an explicit model...
29  cards
Ch. 10 - Budgets
Master budget,
The master budget consists of ___...,
Sales budget
30  cards
Ch. 14 & 16 - Operation Level Control
Control,
Management accounting and control...,
Operational control
33  cards
Ch. 15 - Direct & Overhead Variances
For product costing purposes the ...,
Total overhead cost variance ____...,
Total variable overhead cost vari...
29  cards
Ch. 18 - Performance Measurement & Value Management
Performance measurement,
Management control,
Operational control
22  cards

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Strategic Cost Management

  • Class purpose General learning

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