Easy Medium Hard

1 Management Accounting Concept

Management Accounting vs Financial Accounting x
Role of Management Accounting x
Different cost for different purposes x
Ethic of Management Accounting x
2 Cost Behavior Analysis
Mixed Cost & Regression Function x
Statistical Analysis x
3 Activity Based Costing & Activity Based Management
Cost Driver Identification x
Activity Rate & Cost Assignment x
Activity Pool & Rate Simplification x
Activity Based Management - Cost Reduction Technique x
Activity Based Management - Reporting Progress/evaluation x

4 Budgeting
Static Budget vs Flexible Budget x
Continous Budgeting vs Zero Based Budgeting x
Operational Budget x
Cash Budget x
Flexible Budget & Cost Centre Evaluation x

5 Varible Costing
Varible Costing vs Absoroption Costing (function & differences) x
Segmented Reporting x
Responsibility Centre & Responsibility Accounting Concept x
Financial Performance Measurement == for each type of Responsibility Centre x
ROI & EVA x
Transfer Pricing Problem x
 Low Medium Hard
Cost Profit Volume Analysis Move from first half se
Target Sale (Unit & Dollar) with/without Tax - Single Product x
Target Sale (Unit & Dollar) with/without Tax - Multi Product x
Margin of Safety x
Degree Operating Leverage x

1 Tactical Decision Making

Make or buy x
Keep or drop x
special order x
sell or process further x
pricing decision x
product mix decision x

2 Capital investmen decision

NPV - Payback period x
IRR x
Cost of capital / requirement rate of return x
Decision (mutually exclusive) x

3 Inventory Management
Inventory management principles x
Economic order quantity x
Reorder point x
Just in time x

Carrying cost, ordering cost, - value added analysis x

4 Target Costing Balanced Scorecard

Target costing philosophy x
Target costing calculation x
Strategic initiative for target costing /continous
improvement x
Balanced scorecard principles x
Calculating performance woth balanced scorecard
== Financial, customer, internal bisness, learning
Growth x

5 Quality costing
Quality cost management principles x
Classification of qualtiy cost x
Calculating hidden qualtiy cost / external failure x
Decision /recommendation x
6 Environmental Management Accounting
Environmental cost management principles x
Classification of Environmental cost x
Environmental Reporting x

7 International Issues in Management Accounting

Calculating the impact of exchange rate x
Calculating international transfer pricing x
Calculating performance measument on
international branch or subsidaries x
Move from first half semester (from midterm examination)