This class was created by Brainscape user Cait O'Regan. Visit their profile to learn more about the creator.

Decks in this class (15)

Types of Cost
What is a cost object,
What is a cost centre,
What is a profit centre
35  cards
Cost Behaviour
Steps for the high low method,
What are high low method advantages,
What are high low method disadvan...
12  cards
Overhead Costs
What are indirect costs,
What is absorption costing,
What is marginal costing
17  cards
Marginal Costing and Pricing
What is marginal variable costing,
Write our a marginal costing cost...,
Is marginal cost greater or less ...
14  cards
Budgeting
What is a budget,
What are the main benefits of a b...,
What is the pbf
29  cards
Flexible Budgeting
Why do we do flexible budgeting,
What is a fixed budget,
What is budget flexing
12  cards
Standard Costing
0  cards
Standard Costing
What is a standard cost,
What are the four types of standa...,
What does the standard cost allow...
7  cards
Variance Analysis
What types of variance can you lo...,
What 3 things do you need to calc...,
How do you calculate materials va...
10  cards
Service Industries
What is service costing,
What 4 characteristics makes serv...,
How do you calculate for example ...
3  cards
Performance Measurement
What measures can we use for the ...,
Measurements for a revenue centre,
Measurements for a profit centre
17  cards
Job Costing and Batch Costing
What is a job,
What is job costing,
Is overtime charged
6  cards
Manufacturing Accounts
What is cost bookkeeping,
What are integrated accounts,
What are the advantages of integr...
13  cards
Risk and Uncertainty
What is risk,
What is uncertainty,
How do you calculate a simple pro...
30  cards
Breakeven Analysis and Limiting Factor Analysis
What is contribution formula,
How do you calculate fixed costs,
How do you calculate the number o...
10  cards

More about
CIMA BA2

  • Class purpose General learning

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