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Cấu trúc
Bookmarks
Common Management Accounting Terms
Cost Classification and Behaviour
Cost Types
Cost Classifications
Cost Function
Approaches to Cost Estimation
High-Low Method
Differentiation between Linear and Non-Linear Cost Functions
Regression Analysis
Multiple Regression Analysis
Cost of Goods Sold and Cost of Goods Manufactured
Cost of Goods Manufactured and Cost of Goods Sold
Cost of Capacity
Normal Costing
Activity-Based Costing
Definition
Activity
Job Order Costing
Description
Applied Overhead vs. Actual Overhead
Company
A
B
Process Costing
Description of Process Costing
Steps in Process Costing
Work done to date (equivalent units
Work done in current period only
Format for Steps 3, 4 and 5
Total
Comprehensive Example
Step 1: Summary of physical units
Step 2: Equivalent units of production
Total units to account for
Units
Spoilage
Transferred In Costs
Less: work done on beginning inventory in prior periods:
Work done during current periood only
Process Costing and Standard Costs
Direct and Absorption Costing
Description - Direct vs. Absorption Costing
Impact of Direct and Absorption Costing on Income
IFRS Financial Statements and Absorption Costing
Joint Costing
Description of Joint Costing
Methods of Allocating Joint Costs
Physical Volume (Physical Measures) Method
Sales Value Method
Net Realizable Value Method
Constant Gross Margin Percentage Method
Comprehensive Example of Joint Cost Allocation
Dealing with Shrinkage/Evaporation
Sell or Process Further
Accounting for By-Products
Departmental Costing and Cost Allocation
Purpose of Cost Allocation
Criteria in Cost Allocation Decisions
Process of Cost Allocation
Behavioural Implications of Departmental Cost Allocation
Support Department Allocations
Example of Direct and Step-Down Methods
Other Costing Systems
Project Costing
Hybrid Costing
Production:
Low volume
High volume
Low standardization
High standardization
Costing method:
job costing
operation costing
other costing systems (customized to meet the manufacturers needs)
process costing
hybrid costing systems (utilize aspects of both job order costing and process costing)
Operation Costing
Backflush Costing
Business Process Re-Engineering
Steps in Business Process Re-Engineering
Process Re-Engineering Tools and Techniques
Activity-Based Management
The Steps
Quality Management
Perceptions and Definitions of Quality
Characteristics of Quality
Quality Control, Quality Assurance and Total Quality Management
Classifications of Cost of Quality and their Inter-Relationships
Quality Assurance in Services
Measures of Quality
Quality Management Tools
Target Costing
Theory of Constraints
Kaizen Costing and Kaizen Budgeting
Kaizen Costing
Product Life-Cycle Costing
Product Life Cycle Costing
Budgeting
Sales, Discretionary Cost and Operating Budget
Types of Budgets
The Cash Budget
The Master Budget
Standard Costs
Types of Standards
Setting Direct Material and Direct Labour Standards
Standard Costing vs. Actual Costing
Flexible Budgets
Flexible Budget vs. Static Budget
Flexible Budget and Sales Volume Variance
Variances
Variable Cost Variances
Fixed Overhead Cost Variances
Sales Variances
Comprehensive Example – Revenue and Cost Variances
Sales volume variance = (AQ sold – static budget quantity) x budgeted CM per unit
Alternative method to calculate sales mix variance:
Investigating Variances
Cost/Volume/Profit (CVP) Analysis and Breakeven Analysis
CVP Analysis – Methods of Calculating Breakeven Point
sales – variable costs – fixed costs = 0
sales – variable costs – fixed costs = target net income
Single vs. Multi Product CVP Analysis
Product X
Product Y
Impact of Taxes on CVP
Assumptions and Limitations of CVP Analysis
Sensitivity Analysis in CVP
Relevant Costing
Special Orders
Make or Buy
Per Unit
Adding or Dropping a Product Line
Contribution Margin (CM) Analysis
CM Approach vs. Gross Margin (GM) Approach
Contribution margin (CM) approach:
Reconciliation between CM approach and GM approach:
CM Analysis and Scarce Resources
Linear Programming
Steps in Applying Linear Programming
Linear Programming Example
Methods to Solve Linear Programming Problems
Decision Analysis Under Uncertainty
Types of Decision Models
Decision Making with Probabilities
Expected Value of Perfect Information (EVPI)
Information System Requirements for Cost Accumulation
Product Positioning and the Product Life Cycle
SWOT
Product Mix
Distribution and Supply Chain Management
Components of the Supply Chain
Factors that Influence the Supply Chain
Supply Chain Activities
Matching Production Processes to the Product
Just in Time (JIT)
Supplier Relationships
Distributors and Distribution Channels
Managing Inventory
Inventory Management
MRP
New Products and Services
Stages in the New Product Development Process
Stages in the New Product Adoption Process
Segment Profitability
Revenue Allocation Methods
Customer Profitability Analysis
Forecasting
The Four P’s of Marketing
Services
The Nature and Scope of Services
The Strategic Marketing Process for Services
Role of Promotion and Advertising
Nature and Purpose of Promotion
Factors Affecting the Promotional Mix
Nature and Scope of Advertising
Nature and Scope of Sales Promotion and Public Relations
Branding, Packaging and Labelling
Branding
Packaging and Labelling
Pricing
Information Technology as a Resource
Types of Information Systems
Supply Chain Management
Data Warehouse
Information Systems Alignment
Information Systems Integration
Systems Development Life Cycle
Evaluating IT
Computer Operations and Traditional Control Activities
Enterprise Resource Planning
Customer Relationship Management
Performance Management Problems
Production Volume
Budgeted Cost
Cost Driver
TV Board
PC Board
Direct materials
Total unit manufacturing costs
Total unit marketing costs
Performance Management Solutions
Pool 1: Material handling
Pool 2: Depreciation and Power
Pool 3: Set ups
Pool 4: Production scheduling
Pool 5: Inspections
Pool 6: Maintenance
Work done to date
Less: work done on beginning inv. in prior periods:
Financial Flow of Production
Cost of Production
Physical
Human Resources
Note: SVV = (AQ sold - static budget quantity) x budgeted CM per unit
Unit Price
Responsibility Accounting
Types of Responsibility Centres
Performance Evaluation of Responsibility Centres
ROI and Residual Income
Multiple Performance Measures
Performance Measures: Short-Term vs. Long-Term
Evaluating Managers vs. Organizational Unit
Use of Variance Results: Feedback vs. Blame
Transfer Pricing
Methods of Transfer Pricing
Cost
Minimum and Maximum Transfer Price
General Criteria for Selecting a Transfer Price
Domestic vs. International Transfer Pricing
Behavioural Implications of Transfer Pricing in MultiNational Organizations
Measuring Organizational Performance
Factors to Consider in Designing a Performance Measurement System
Factors in Setting Effective Performance Measures
Problems in Setting Performance Measures
Strategy Mapping
The Balanced Scorecard
Incentive Structures
Incentives and Motivation and Goal Congruence
Characteristics of Effective Reward and Incentive Systems
Non-Financial Incentives
Basing Compensation on Individuals vs. Teams vs. the Organization
Challenges of Incentive Plans
The Role of the Board of Directors in Determining CEO Compensation
Incentive Plans and Legal and Regulatory Requirements
Theories of Work Motivation
Properties of Motivation
How Ability Moderates the Effects of Motivation on Performance:
Intrinsic vs. Extrinsic Motivation
Motivation Theories
Transformational vs. Transactional Leadership
Attribution Theory
Positive and Negative Reinforcement Theory
Human Resource Policies
Monetary and Non-Monetary Compensation Policies in Recruitment and Retention
Ethics and Incentive Plans
Pay Fairness and Fair Equity
Methods of Compensation
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