Management accounting

Cost and Management Accounting

Uddannelse: Accounting, Strategy and Control (ASC) Universitet: Copenhagen Business School - Handelshøjskolen

En nem gennemgang, med OVERSKUELIGE udregninger, nemme formler m.m af faget "Cost and Management Accounting ". Nedenstående har jeg skrevet nogle af de emner noterne kommer ind på. Derudover er der flere cases, hvor du som læser kan få et indblik i hvordan man anvender det teoretiske. - Job-order, process costing, absorption costing, activity based costing & time-driven activity based costing - Udregningen af predetermined overhead rates og under/over-applied overhead - FIFO, weighted average, LIFO - CVP-analyse & Breakeven point - The whale curve - Relevant & Irrelevant costing - Budgeting & Flexible budgeting - Performance measures & the 4 responsibility centers - The balanced scorecard (BSC)