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Table Of Contents

ManagementAccounting and Information
INTRODUCTION
A. MANAGEMENTACCOUNTING
B. INFORMATION
C. COLLECTIONAND MEASUREMENT OF INFORMATION
D. INFORMATION FOR STRATEGIC, OPERATIONALAND MANAGEMENT CONTROL
E. INFORMATION FOR DECISION MAKING
Cost Categorisation and Classification
A. ACCOUNTING CONCEPTSAND CLASSIFICATIONS
B. CATEGORISING COST TOAID DECISION MAKINGAND CONTROL
Controllable and Uncontrollable Costs
A Worked Example of Relevant Costing
C. MANAGEMENT RESPONSIBILITY LEVELS
F. PATTERNS OF COST BEHAVIOUR
Other Cost Behaviour Patterns
Direct and Indirect Costs
A. MATERIAL COSTS
B. LABOUR COSTS
C. DECISION MAKINGAND DIRECT COSTS
Absorption Costing
A. DEFINITIONAND MECHANICS OFABSORPTION COSTING
B. COSTALLOCATION
D. OVERHEADABSORPTION
E. UNDERAND OVERABSORPTION OF OVERHEADS
Marginal Costing
A. DEFINITIONS OF MARGINAL COSTING AND CONTRIBUTION
B. MARGINAL VERSUS ABSORPTION COSTING
C. LIMITATION OF ABSORPTION COSTING
D. APPLICATION OF MARGINAL AND ABSORPTION COSTING
Activity-Based and Other Modern Costing Methods
A. ACTIVITY-BASED COSTING (ABC)
B. JUST-IN-TIME (JIT) MANUFACTURING
Product Costing
A. COSTING TECHNIQUESAND COSTING METHODS
B. JOB COSTING
C. BATCH COSTING
D. CONTRACT COSTING
E. PROCESS COSTING
F. TREATMENT OF PROCESS LOSSES
G. WORK-IN-PROGRESS VALUATION
H. JOINT PRODUCTSAND BY-PRODUCTS
I. OTHER PROCESS COSTING CONSIDERATIONS
Cost-Volume-ProfitAnalysis
A. THE CONCEPT OF BREAK-EVENANALYSIS
B. BREAK-EVEN CHARTS (COST-VOLUME-PROFIT CHARTS)
C. THE PROFIT/VOLUME GRAPH (OR PROFIT GRAPH)
D. SENSITIVITYANALYSIS
Planning and Decision Making
A. THE PRINCIPLES OF DECISION MAKING
B. DECISION-MAKING CRITERIA
C. COSTINGAND DECISION MAKING
Pricing Policies
A. FIXING THE PRICE
B. PRICING DECISIONS
C. PRACTICAL PRICING STRATEGIES
Budgetary Control
A. DEFINITIONSAND PRINCIPLES
B. THE BUDGETARY PROCESS
C. BUDGETARY PROCEDURE
D. CHANGES TO THE BUDGET
E. FLEXIBLE BUDGETS
F. BUDGETING WITH UNCERTAINTY
G. BUDGET PROBLEMSAND METHODS TO OVERCOME THEM
Standard Costing
A. PRINCIPLES OF STANDARD COSTING
B. SETTING STANDARDS
C. THE STANDARD HOUR
D. MEASURES OF CAPACITY
Standard Costing Basic VarianceAnalysis
A. PURPOSE OF VARIANCEANALYSIS
B. TYPES OF VARIANCE
C. INVESTIGATION OF VARIANCES
D. VARIANCE INTERPRETATION
E. INTERDEPENDENCE BETWEEN VARIANCES
E. CASH OPERATING CYCLE
F. PRACTICAL EXAMPLES
Capital InvestmentAppraisal
INTRODUCTION – THE INVESTMENT DECISION
A. PAYBACK METHOD
B. RETURN ON INVESTMENT METHOD
C. INTRODUCTION TO DISCOUNTED CASH FLOW METHODS
D. THE TWO BASIC DCF METHODS
APPENDIX: PRESENT VALUES TABLES
Presentation of Management Information
A. INFORMATION FOR MANAGEMENT – GENERAL PRINCIPLES
B. USING DIAGRAMSAND CHARTS
C. USING RATIOS
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ACCOUNTING

ACCOUNTING

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Published by Deliwe Eve Balengu
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Categories:Types, School Work
Published by: Deliwe Eve Balengu on Jan 16, 2013
Copyright:Attribution Non-commercial

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06/03/2014

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