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Decks in this class (19)
week 1 : l1&2 - absorption costing
Define direct costs 1,
Define indirect costs 2,
Define cost pool 3
7
cards
week 2 : l3&4 - activity based costing
Define activity in relation to ab...,
Define cost driver in relation to...,
Define activity driver in relatio...
4
cards
week 3 : l5 - supply chain
Define supply chains 1,
Define supply chain management 2,
What is the total cost of ownersh...
6
cards
week 4 : l6 - ABC for customer relationships
Why should customer profitability...,
State the six steps to allocate s...,
What does the whale curve show 3
8
cards
week 5 : l7 - transfer pricing
State the three types of transfer...,
State five benefits of decentrali...,
State four costs of decentralisat...
9
cards
week 6 : l8&9 - costing for pricing decisions
How can market positioning influe...,
How can product costs influence p...,
How does customer value influence...
17
cards
week 7 : l10&11 - budgeting and profit planning
What is jensens criticism of budg...,
What is a bottom up budgeting sys...,
What is a top down budgeting syst...
16
cards
week 8 : l12&13 - standard costs, flexible budgets and beyond budgeting
What are standard costs 1,
What is management by exception i...,
How are direct material standards...
19
cards
week 9 : l14 - case studies in costing, pricing & budgeting
What is npm 1,
How does costing work in the nhs 2
2
cards
topic 1.1 : accounting for the short term - target costing
Define target costing 1,
How does target costing help prod...,
What is the basic logic of target...
5
cards
topic 1.2 : accounting for the short term - reverse income analysis
What is the purpose of reverse in...,
How does reverse income analysis ...,
How do we calculate the desired a...
4
cards
topic 2 : SBUs
State the three accounting measur...,
Which accounting measure is used ...,
State the equation for roc 3
11
cards
topic 3.1 : accounting for the long term
What is capital budgeting 1,
Give examples of capital budgetin...,
What do we need to consider when ...
6
cards
topic 3.2 : capital budgeting & intra-firm coordination
Why is it argued that capital bud...,
What is christensen s first npv i...,
What is christensen s second npv ...
5
cards
topic 4.1 : budgeting, power & irrationality
What is a budget 1,
What can budgets do 2,
What are some examples of technic...
13
cards
topic 4.1 : the balanced scorecard
What is the balanced scorecard 1,
Why are standalone financial meas...,
How does the balanced scorecard r...
12
cards
topic 4.1 : visualising complexity
Why are accounting visualisations...,
What do accounting visualisations...,
Why are visuals persuasive under ...
5
cards
topic 4.1 : environmental management accounting
What are economic externalities 1,
Define negative externalities 2,
Define positive externalities 3
13
cards
topic 4.1 : EMA
What is the common logic shared b...,
List the five implicit assumption...,
Define environmental externalities 3
24
cards
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y3 : im
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