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

Decks in this class (83)

Managing Information (1)
What is ifnormation system,
What do organisations heavily rel...,
What are supporting operations
19  cards
Managing Information (2)
What is an intranet,
Example of intranet,
Benefits of wireless technology
18  cards
Managing Information (3)
What must be ensured in a cost be...,
What should be included ina proce...,
What should happen with pauroll a...
17  cards
Managing Information (4)
What are waterfall charts use,
What are dashboards,
What is a line chart
10  cards
Information Systems (1)
Top layer in anthony s hierarchy,
Middle layer in anthony s hierarchy,
Bottom layer in anthony s hierarchy
21  cards
Information Systems (2)
Why is product profitability nece...,
Why is customer profitability nec...,
Why are pricing decisions necessary
22  cards
Information Systems (3)
What is the executive information...,
What does eis have,
What does eis typically involve
23  cards
Information Systems (4)
What is predictive analysis,
What is data mining,
What is an algorithm
17  cards
Information Systems (5)
What have critics argued about bi...,
Risks with quality of data in big...,
Risks with veracity in big data
14  cards
Information Systems (6)
How does data and information con...,
How does information and knowledg...,
How does knowledge and wisdom con...
7  cards
Activity Based Costing (1)
What does traditional absorpotion...,
What will a business choose in tr...,
What happens in a business where ...
16  cards
Activity Based Costing (2)
What is activity based costing,
How are support overheads charged...,
Ideas behind abc
22  cards
Activity Based Costing (3)
When should abc be used productio...,
When should abc be used diversity,
When should abc be used differenc...
14  cards
Target Costing (1)
What is known as cost plus pricing,
Major criticism of cost plus pric...,
What is target costing
19  cards
Target Costing (2)
What will increasing the selling ...,
What is value analysis,
What is meant by cost value
17  cards
Target Costing (3)
What are the characteristics of t...,
What is a target cost for a servi...,
What is meant by intangibility in...
13  cards
Life Cycle Costing (1)
What is life cycle costing,
What does life cycle costing aim ...,
What does product life cycle cost...
22  cards
Life Cycle Costing (2)
Ways to maximise return over the ...,
Why must design and production te...,
What does minimise the time to ma...
15  cards
Life Cycle Costing (3)
Advantages of life cycle costing ...,
Advantages of life cycle costing ...,
Advantages of life cycle costing ...
5  cards
Throughput Accounting (1)
What is theory of constraints,
What is throughput contribution,
What is throughput contribution p...
20  cards
Throughput Accounting (2)
How to avoid the build up of work...,
Why should output through the bin...,
How to avoid the binding constani...
19  cards
Throughput Accounting (3)
Traditional costing labour costs,
Traditional costing inventory,
Traditional costing value
16  cards
Throughput Accounting (4)
How is tpar improved increasing,
How is tpar improved reducing,
How is tpar increased selling
10  cards
Environmental Factors (1)
What are general piblic becoming ...,
How are environmental costs such ...,
What do businesses often face wit...
22  cards
Environmental Factors (2)
What are externalised costs,
What are internalised costs,
What is input outflow analysis
13  cards
Sustainability
What is sustainability,
What represents sustainability,
What is environmental sustainability
18  cards
CVP Analysis (1)
What does a cvp analysis look at,
If sales exceed breakeven point,
What is the breakeven point
14  cards
CVP Analysis (2)
Benefits of a breakeven analysis,
Limitation of a breakeven analysi...,
Limitation of a breakeven analysi...
7  cards
Limiting Factor Analysis
If a business is not constrained ...,
What if a business is constrained...,
How may the production and sales ...
19  cards
Limiting Factor Analysis (2)
What is slack,
What is surplus,
What if at the optimal solution t...
20  cards
Short-Term Decisions (1)
Types of decisions minimum,
Types of decisions accept,
Types of decisions make
19  cards
Short-term Decisions (2)
Relevant cost of materials not in...,
Relevant cost of materials for in...,
Relevant cost of materials for in...
20  cards
Short-term Decisions (3)
What is a decision for an organis...,
When are total costs minimised,
What is outsourcing
17  cards
Short-term Decisions (4)
Assumptions in relevant costing c...,
Assumptions in relevant costing c...,
Assumptions in relevant costing o...
6  cards
Pricing Decisions (1)
Historically what would the cost ...,
Factors that influence price de,
Factors that influence price q
22  cards
Pricing Decisions (2)
How is it possible to try to esti...,
What does the demand equation show,
Is a linear relationship likely t...
17  cards
Pricing Decisions (3)
What is a volume based discount,
What may an organisation wish to ...,
What is the intention by offering...
16  cards
Pricing Decisions (4)
What is price skimming,
What is the aim of market skimming,
What if the product moves into th...
22  cards
Pricing Decisions (5)
What are complementary products,
What may an organisation do when ...,
Why may one product tend to be pr...
12  cards
Pricing Decisions (6)
Non financial factors for pricing...,
Non financial factors for pricing...,
Non financial factors for pricing...
13  cards
Risk and Uncertainty (1)
What is a risk,
What are uncertain events,
Why does making decisions now aff...
18  cards
Risk and Uncertainty (2)
What is a maximin decision rule,
What are maximin decisions,
Limitations of maximin
16  cards
Risk and Uncertainty (3)
What is a sensitivity analysis,
Examples of a variable in sensiti...,
Approach to sensitivity analysis ...
12  cards
Budgets (1)
What is a budget,
What is a forecast,
What are plans
23  cards
Budgets (2)
What is top down budgeting,
What happens with top down budgeting,
When budgets have been set at dep...
21  cards
Budgets (3)
What is incremental budgeting,
When is incremental budgeting suf...,
Advantages of incremental budgeting
19  cards
Budgets (4)
Advantages of zbb inefficiencies,
Advantages of zbb close examination,
Advantages of zbb efficient alloc...
19  cards
Budgets (5)
What is a rolling budget,
When are rolling budgets particul...,
What do rolling budgets attempt t...
20  cards
Budgets (6)
Advantages of abb different activ...,
Advantages of abb overall strategy,
Advantages of abb critical success
20  cards
Budgets (7)
Traditional budgeting process goals,
Traditional budgeting process goals,
Traditional budgeting process rew...
30  cards
Budgets (8)
What must be considered when chan...,
What is resistance by employees,
What is loss of control
20  cards
Budgets (9)
What are budgets based on,
How is performance of employees o...,
How can the budget process be man...
4  cards
Quantitiative Techniques (1)
In order for a business to plan a...,
When is it possible to construct ...,
What is meant by correlation
20  cards
Quantitiative Techniques (2)
What is trend,
How can trend be found,
What are seasonal variations
21  cards
Quantitiative Techniques (3)
What is learning curve theory,
What does the learning effect des...,
When workforce gains experience i...
15  cards
Quantitiative Techniques (4)
Practical reasons for learning ef...,
Practical reasons for learning ef...,
Practical reasons for learning ef...
10  cards
Standard Costing (1)
What is a standard cost,
How is a standard prepared,
What is standard costing
19  cards
Standard Costing (2)
Impact of ideal on behaviour,
Impact of attainable on behaviour,
Impact of current on behaviour
19  cards
Standard Costing (3)
What does the principle of contro...,
How is budgetary control based ar...,
What does each buidget centre have
17  cards
Standard Costing (4)
Should managers be held accountab...,
An example of when a production d...,
An example of a particular cost w...
5  cards
Variance Analysis (1)
Where inputs can be substituted f...,
What happens when a product requi...,
What happens when adding a greate...
18  cards
Variance Analysis (2)
What happens in a modern manufact...,
What other control methods could ...,
What other control methods could ...
19  cards
Variance Analysis (3)
How can revisions to the budget o...,
What should be done to prevent ma...,
What should the revision to the b...
20  cards
Variance Analysis (4)
What is a labour efficiency plann...,
How is the efficiency planning va...,
What is a labour efficiency oepra...
13  cards
Variance Analysis (5)
Advantage of a system of planning...,
Advantage of a system of planning...,
Advantage of a system of planning...
8  cards
Peformance Analysis (1)
What is variance analysis used for,
What may significant variances in...,
What does the appropriate use of ...
22  cards
Performance Analysis (2)
Another name for bottom up budgeting,
Effectiveness of participative bu...,
Effectiveness of participative bu...
20  cards
Performance Analysis (3)
Top down budgeting is relevant fo...,
Top down budgeting is relevant fo...,
Top down budgeting is relevant fo...
16  cards
Performance Analysis (4)
When may standard costing and var...,
What happens in a jit manufacturi...,
What should not be accumulated in...
19  cards
Performance Analysis (5)
Inconsistency with tqm of right i...,
What is tqm more consistent with,
What is a standard cost based on ...
13  cards
Performance Measurement (1)
What does performance measurement...,
What are financial performance in...,
What are financial performance in...
23  cards
Performance Measurement (2)
Limitations of ratios useful,
Limitations of ratios carefully,
Limitations of ratios inflation
16  cards
Performance Measurement (3)
Why growing emphasis on nfpi conc...,
Why growing emphasis on nfpi lack,
Why growing emphasis on nfpi cost
21  cards
Performance Measurement (4)
Since tqm embraces every activity...,
Three types of performance contro...,
What should quality controls include
15  cards
Performance Measurement (5)
What is short termism,
Decisions which involve sacrifice...,
Decisions which involve sacrifice...
23  cards
Performance Measurement (6)
What is a balance scorecard usual...,
What is the aim of a balanced sco...,
What are the four different persp...
22  cards
Performance Measurement (7)
What is the balanced scorecard an...,
Problem with qualitative non fina...,
Example of difficulty selecting a...
7  cards
Divisional Performance (1)
What is divisionalisation a term for,
What can a division represent,
A company with several divisions
21  cards
Divisional Performance (2)
Problems with roi dysfucntional,
Problems with roi age of assets,
Problems with roi manipulated
11  cards
Transfer Pricing (1)
What is the transfer price,
What does transfer pricing policy...,
What is vital for transfer pricing
26  cards
Transfer Pricing (2)
Different approaches to transfer ...,
Market based impact on selling di...,
Market based impact on buying div...
20  cards
Further Aspects (1)
Primary objective of profit seeki...,
Secondary objective of profit see...,
Secondary objective of profit see...
21  cards
Further Aspects (2)
Do nfpos and public sector organi...,
How can performance be measured i...,
What is value for money vfm
12  cards

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pm (bpp)

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