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Management Accounting - Year 2

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

By: Jamie Perritt
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Decks in this class (11)

Week 1 - CVP, BEP, Relevant Costing, Marginal & Absorption Costing, Activity Based Costing
Contribution per unit formula 1,
Break even point 2,
Cvp 3 advantages 2 disadvantages 3
16  cards
W2 - Pricing
Short term pricing decisions acce...,
When can we use this short run pr...,
Other factors to take into accoun...
12  cards
W3 - Process Costing
Average unit cost 1,
Process account 2,
Where does the process account go...
12  cards
W4 - Joint & Byproduct Costing, Linear Programming
Joint byproducts def 1,
Apportioning costs by volume to j...,
Apportioning costs by sales value...
12  cards
W5 - Standard Costing & Variance Analysis LEARN ALL
What is variance the two types of...,
Variances can be split into 3 cat...,
Material variance formulas 3
10  cards
W6 - Sales Variance LEARN ALL
Sales volume variance 1,
Sales price variance 2,
Sales volume further split 3
8  cards
W7 - Planning & Operational Variance LEARN ALL
Total conventional variance 1,
Planning variance 2,
Operational variance 3
8  cards
W8 - Divisionalisation and Divisional Performance Measures
Advantages of divisionalisation 1,
Disadvantages of divisionalisation 1,
Conditions of divisionalisation 2
9  cards
W9 - Transfer Pricing
Objectives of transfer pricing 1,
Assessing whether division should...,
Is this the correct decision from...
6  cards
W10 - Budgeting
Functions of budgeting 1,
3 main budget approaches 2,
Incremental budgeting 3
8  cards
Exam Practice
Calculating transfer pricing costs 1,
The variable costs are 45 per uni...,
Calculate maximum monthly profit ...
32  cards

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Management Accounting - Year 2

  • Class purpose General learning

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