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3.3 management accounting: costing

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

By: Miro Muffet
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Decks in this class (15)

1. Intro to cost accounting
The three elements of costs are,
Classify costs by element,
Classify costs by nature
21  cards
Extras Specific To The process Account
If there is input from process 1 ...,
Remember that when beginning with...,
Opening wip how to value could be...
4  cards
*****LEARN*****
Inventory buffer,
Re order quantity,
Max inventory level reorder level...
6  cards
AAT Practice And Green Light Errors
Is fixed cost decrease per unit a...,
Is stepped cost variable for a ce...,
Another name for stepped cost
29  cards
AAT E-Learning
Full cost of a product is calcula...,
How are overheads costs which can...,
Boar is calculated how
8  cards
Revision Needed
Classing costs into fixed semi va...,
Classing costs into fixed semi va...,
Classing costs into fixed semi va...
11  cards
9. Long-term Decisions
2 methods to appraise a caper pro...,
Irr internal rate of return dcf d...,
Decision making criteria when usi...
12  cards
8. Short Term Decisions
Break even is,
Break even formula,
In order to use break even analys...
27  cards
7. Aspects Of Budgeting
Describe a budget,
High low method to determine fixe...,
What is contribution
22  cards
6. Marginal, Absorption & Activity Based Costing
Differences marginal and absorpti...,
What is marginal cost,
Marginal cost per unit comprises
13  cards
BPP Q Bank
What are types of costing,
Segmented cost conversion cost,
Complying with relevant laws and ...
28  cards
4. Overheads & Expenses
Overheads are,
Prime cost is,
What to note about direct costs
22  cards
5. Methods Of costing
What are the unit costs that can ...,
Job costing is used where,
Batch costing is used where
18  cards
3. Labour Costs (not complete)
Labour payment methods are,
How are overtime and bonus paymen...,
Idle time and time spent training
8  cards
2. Materials Costs not complete
Re order level,
Maximum order quantity,
Economic order quantity eoq
8  cards

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3.3 management accounting: costing

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