Gggggg

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Management accounting

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Gggggg

  1. 1. 1 Absorption costing 1172 Absorption costing 3043 Accounting analysis 2144 Action analysis report 3545 Activity 3546 Activity base 2147 Activity based costing 3548 Activity based management 3549 Activity cost pool 35410 Activity measure 35411 Adjusted R2 21412 Administrative cost 6613 After tax benefit 74114 After tax cost 74115 Allocation base 11716 Annuity 70017 Avoidable cost 64218 Balanced scorecard 47619 Batch level activities 35420 Benchmarking 3421 Bill of materials 11722 Bill of materials 47623 Bottleneck 64224 Break even point 26125 Budget 3426 Budget variance 52527 Business process 3428 Capital budgeting 69629 Cash equivalents 81130 Committed fixed costs 21431 Common cost 6632 Common fixed cost 57933 Common size statement 85234 Compound interest 70035 Constraint 3436 Constraint 64237 Contribution approach 21438 Contribution margin 21439 Contribution margin method 26140 Contribution margin ratio 26141 Control 3442 Controller 3443 Controlling 3444 Conversion cost 6645 Conversion cost 16646 Cost behavior 6647 Cost center 57948 Cost driver 11749 Cost object 6650 Cost of capital 69651 Cost of goods manufactured 6652 Cost of not carrying sufficient inventory 414
  2. 2. 53 Cost plus pricing 885 54 Cost reconciliation 166 55 Cost structure 214 56 Cost volume profit graph 261 57 Curvilinear costs 214 58 Customer level activities 354 59 Cycle time 34 60 Decentralization 34 61 Decentralized organization 579 62 Degree of operating leverage 261 63 Delivery cycle time 476 64 Denominator activity 525 65 Dependent variable 214 66 Depreciation tax shield 741 67 Direct labor 66 68 Differential cost 66 69 Differential cost 642 70 Differential revenue 66 71 Direct costing 304 72 Direct exchange transactions 811 73 Direct materials 66 74 Direct method 775 75 Direct method 811 76 Directing and motivating 34 77 Discount rate 700 78 Discounting 700 79 Discretionary fixed costs 214 80 Ease of adjustment codes 354 81 Economic lot size 414 82 Economic order quantity 414 83 Economic value added 579 84 Engineering approach 214 85 Equation method 261 86 Equivalent units 166 87 Equivalent units of production (weighted166 average method) 88 Feedback 34 89 FIFO method 166 90 Financial Accounting 34 91 Financial leverage 852 92 Financing activities 811 93 Finished goods 34 94 First stage allocation 354 95 Fixed cost 66 96 Fixed manufacturing overhead cost deferred in inventory 304 97 Fixed manufacturing overhead cost released from inventory 304 98 Flexible budget 525 99 Full cost 117100 Half year convention 741101 High low method 214102 Horizontal analysis 852103 Ideal standards 476104 Incremental analysis 261
  3. 3. 105 Incremental cost 66106 Independent variable 214107 Indirect cost 66108 Indirect labor 66109 Indirect materials 66110 Indirect method 811111 Interdepartmental services 775112 Intermediate market 589113 Internal rate of return 696114 Inventoriable costs 66115 Inventory carrying costs 414116 Inventory ordering costs 414117 Investing activities 811118 Investment center 579119 Job cost sheet 117120 Job order costing system 117121 Joint product 642122 Joint product costs 642123 Just in time 34124 Labor efficiency variance 476125 Labor rate variance 476126 Lead time 414127 Least squares regression method 214128 Line 34129 Make or buy decision 642130 Management by exception 476131 Managerial Accounting 34132 Manufacturing cycle efficiency 476133 Manufacturing overhead 66134 Margin 579135 Margin of safety 261136 Marginal costing 304137 Market price 589138 Marketing or selling costs 66139 Markup 885140 Material loading charge 885141 Materials price variance 476142 Materials quantity variance 476143 Materials requisition form 117144 Mixed cost 214145 Modified accelerated cost recovery system741146 Multiple predetermined overhead rates 117147 Multiple regression 214148 Negative financial leverage 852149 Negotiated transfer price 589150 Net cash provided by operating activities811151 Net operating income 579152 Net present value 696153 Non value added activity 34154 Normal cost system 117155 Organization chart 34156 Operating activities 811157 Operating assets 579158 Operating costing 166159 Operating department 775
  4. 4. 160 Operating leverage 261161 Opportunity cost 66162 Optional straight line method 741163 Organization sustaining activities 354164 Out of pocket costs 696165 Overapplied overhead 117166 Overhead application 117167 Practical standards 476168 Payback period 696169 Performance report 34170 Period cost 66171 Plan do check act 34172 Planning 34173 Planning and control cycle 34174 Plantwide overhead rate 117175 Postaudit 696176 Predetermined overhead rate 117177 Preference decision 696178 Present value 700179 Price elasticity of demand 885180 Prime costs 66181 Process costing 166182 Process costing system 117183 Process reengineering 34184 Processing department 166185 Product costs 66186 Product level activities 354187 Production report 166188 Profit center 579189 Profitability index 696190 Quantity schedule 166191 Range of acceptable transfer prices 589192 Raw materials 34193 Raw materials 66194 Reciprocal method 775195 Reciprocal services 775196 Reconciliation method 811197 Recorder point 414198 Regression line 214199 Relaxing or elevating the constraint 642200 Relevant cost 642201 Relevant range 66202 Relevant range 214203 Required rate of return 696204 Residual income 579205 Responsibility center 579206 Retainer fee approach 775207 Return on investment 579208 Safety stock 414209 Sales mix 261210 Scatter graph method 214211 Schedule of cost of goods manufactured 66212 Screening decision 696
  5. 5. 213 Second stage allocation 354214 Segment 34215 Segment 579216 Segment margin 579217 Sell or process further decision 642218 Service department 775219 Step method 775220 Setup 34221 Setup costs 414222 Simple rate of return 696223 Special order 642224 Split off point 642225 Staff 34226 Standard cost card 476227 Standard cost per unit 476228 Standard hours allowed 476229 Standard hours per unit 476230 Standard price per unit 476231 Standard quantity allowed 476232 Standard rate per hour 476233 Statement of cash flows 811234 Static budget 525235 Step variable cost 214236 Sub optimization 589237 Sunk cost 66238 Sunk cost 642239 Target costing 885240 Theory of constraints 34241 Throughput tine 34242 Time adjusted rate of return 696243 Time and material pricing 885244 Time ticket 117245 Total quality management 34246 Transfer price 589247 Transferred in cost 166248 Trend analysis 852249 Trend percentages 852250 Turnover 579251 Underapplied overhead 117252 Unit level activities 354253 Value chain 579254 Variable cost 66255 Variable costing 304256 Variable overhead efficiency variance 476257 Variable overhead spending variance 476258 Variance 476259 Vertical analysis 852260 Vertical integration 642261 Volume variance 525262 Weighted average method 166263 Work in process 34264 Working capital 696265 Yield 696

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