management accounting 1

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

By: e L.

Decks in this class (20)

chapter 1
Management accounting,
Financial accounting,
Cost accounting
24  cards
chapter 2
Cost,
Actual costs,
Budgeted costs
33  cards
chapter 3
Cost pool,
Cost allocation base,
Job costing system
15  cards
chapter 4
Process costing system,
Conversion costs,
Equivalent units
7  cards
chapter 5
Homogeneous cost pool,
Single rate cost allocation method,
Dual rate cost allocation method
15  cards
chapter 6
Joint costs,
Split off point,
Separable costs
12  cards
chapter 7
Variable costing,
Absorption costing,
Capacity
7  cards
chapter 8
Revenues,
Revenue driver,
Cost
19  cards
chapter 9
Linear cost function,
Relevant range,
Slope coefficient
14  cards
chapter 10
Relevant costs,
Relevant revenues,
Differential cost
12  cards
my lab
Avoidable fixed costs,
Unavoidable costs,
Weighted average process costing ...
4  cards
chapter 11
Cost smoothing,
Product under costing,
Product over costing
26  cards
chapter 12
Major influences on pricing decision,
Short run pricing decisions,
Long run pricing decisions
38  cards
chapter 14
Budget,
Budgeting cycle,
Frame of reference
29  cards
chapter 15
Static budget,
Flexible budget,
Benchmark
19  cards
chapter 17
Non substitutable materials,
Mix,
Yield
11  cards
chapter 18
Management control system,
Management control system levels,
Formal management control system
28  cards
chapter 19
1  cards
chapter 22
Corporate governance,
Enterprise governance,
Business governance
5  cards
chapter 20
Strategic management accounting sma,
Firm s strategy,
Product differentiation
6  cards

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management accounting 1

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