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Decks in this class (19)
Chapter 1 - The accountant's role in the organisation
The accounting system should prov...,
Distinguish between management ac...,
Describe the business functions i...
9
cards
Chapter 2 - An introduction to cost terms and purposes
21 de ne cost object and give thr...,
22 define direct and indirect cos...,
23 describe how a given cost item...
16
cards
Chapter 3 - Job-costing systems
31 de ne cost pool and cost alloc...,
33 how does a job costing system ...,
35 distinguish between actual cos...
15
cards
Chapter 4 - Process-costing systems
42 in process costing why are cos...,
44 describe the distinctive chara...,
45 describe the distinctive chara...
12
cards
Chapter 5 - Cost allocation
Explain reciprocated costs,
1 describe how a costing system c...,
2 outline four purposes for alloc...
19
cards
Chapter 6 - Cost allocation: joint-cost situations
61 what is a joint cost,
62 define separable costs,
1 identify the split off point s ...
16
cards
Chapter 7 - Variable and absorption costing
1 identify what distinguishes var...,
2 explain how to construct income...,
3 explain differences in profit u...
10
cards
Chapter 8 - Cost-volume-profit relationships
1 distinguish between the general...,
2 explain the relationship betwee...,
3 describe the assumptions underl...
17
cards
Chapter 11 - Activity-based costing
111 de ne cost smoothing and expl...,
1 explain undercosting and overco...,
What does product cost cross subs...
14
cards
Chapter 12 - Pricing, target costing and customer profitability analysis
1 name the three major influences...,
2 distinguish between short run a...,
3 describe the target costing app...
29
cards
Chapter 14 - Motivation, budgets and responsibility accounting
How do we define budget,
What is a master budget,
Current thinking concerning budge...
34
cards
Chapter 15 - Flexible budgets. variances and management control I
1 describe the difference between...,
What is a favourable and an unfav...,
2 illustrate how a flexible budge...
16
cards
Chapter 16 - Flexible budgets, variances and management control II
What is a value added cost,
1 what are the differences in the...,
How do we develop budgeted variab...
20
cards
Chapter 10 - Relevant information for decision making
1 describe a five step sequence i...,
2 how do we determine if a cost o...,
What is a differential cost diffe...
15
cards
Chapter 19 - Control systems and performance measurement
1 provide examples of financial a...,
What is the balanced scorecard,
Name four advantages of non finan...
26
cards
Chapter 22 - Strategic management accounting and emerging issues
1 recognise that different concep...,
What is prescriptive or normative...,
In formulating its strategy an or...
31
cards
Lecture 19 - Management accounting in production firms (strategic)
How do we define quality,
What are two basic aspects of qua...,
How can quality be an important c...
44
cards
Lecture 20 - Non-financial performance measures and performance packages
0
cards
Chapter 18 - Control systems and transfer pricing
1 describe a management control s...,
What four levels are information ...,
What are the formal and informal ...
21
cards
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management accounting
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