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Exam Prep, Part 1 > 14.2 Operating Budget Calculations - Production and Direct Materials > Flashcards

14.2 Operating Budget Calculations - Production and Direct Materials Flashcards

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Exam Prep, Part 1 (42 decks)

P1SA1 Financial Statements

P1SA2 Recognition, measurement, valuation and disclosure

P1SB Planning, Budgeting, Forecasting

P1SC Performance Management

P1SD Cost Management

P1SE Internal Controls

P1SF Technology and Analytics

1.1 Concepts of Financial Accounting

1.2 Statement of Financial Position (Balance Sheet)

1.3 Income Statement and Statement of Comprehensive Income

1.4 Statement of Changes in Equity and Equity Transactions

2.4 Measurement of Inventory Subsequent to Initial Recognition

3.1 Investments in Equity Securities

3.2 Equity Method

3.3 Investments in Debt Securities

3.4 Property, Plant, and Equipment

3.5 Intangible Assets

4.1 Contingencies and Warranties

4.3 Income Taxes

4.4 Accounting for Bonds Payable

5.2 Recognition of Revenue over Time

7.4 Absorption And Variable Costing

8.3 Activity-Based Costing

8.4 Life Cycle Costing

9.1 Joint Product and By-Product Costing

9.2 Overhead Allocation and Normal Costing

9.3 Allocating Service Department Costs

12.4 Strategic Management

12.1 Correlation and Regression

12.3 Expected Value and Sensitivity Analysis

13.1 Roles of Budgets and the Budgeting Process

13.2 Budgeting and Standard Costs

13.3 The Master Budget

13.4 Budget Methodologies

14.1 Sales Forecasts and Sales Budget

14.2 Operating Budget Calculations - Production and Direct Materials

14.3 Operating Budget Calculations - Others

14.4 The Capital Budget and Projecting Cash Collections

14.5 Cash Disbursements and the Cash Budget

14.6 Pro Forma Financial Statements

15.1 Variance Analysis Overview

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