Copenhagen Business School

Accounting and Control - Everything you need for the exam

Uddannelse: Accounting, Strategy and Control Universitet: Copenhagen Business School

En LET OG OVERSKUELIG disposition over alle 13 emner der kan trækkes til EKSAMEN. Hvert emne er opstillet med pro's, con's og en diskussion/perspektivering til cases fra timerne. Nedenstående vil blive gennemgået: - Transfer-pricing (market, variable, full-cost, negotiated, cost-plus) - The purpose of Line item budgeting - The purpose of Budget lapsing - The purpose of budgeting - The purpose of using budget-targets - Kaplan's 3 metoder til at allokere cost - Gronik's OFA (and it's problems) - Jensens model (and it's problems) - The 4 steps in decision making - Joint cost, splitoffcost and allokering med NRV (Net realizable value) - The incentive to overproduce