This class was created by Brainscape user Zhi Cai. Visit their profile to learn more about the creator.

Decks in this class (17)

Lecture 1
Total materials variance,
Materials price variance,
Materials usage variance
11  cards
Lecture 2
Total variable overhead variance,
Variable overhead expenditure var...,
Variable overhead efficiency vari...
9  cards
Lecture 3
Conversion,
Cost of production,
Total cost
5  cards
Lecture 4
The cost per equivalent unit usin...,
When calcualting eu the method th...,
If costs off manufacturing inputs...
6  cards
Lecture 5
Predetermined overhead rate pohr,
Overhead applied,
How has the cost structure of ove...
6  cards
Lecture 7
Where will the learning curve apply,
Limitation of the lc
2  cards
Lecture 8
When is lp used,
What are the assumtions of lc,
Constraints of y
3  cards
lecture 10
What is a shadow price,
Assumptions and limitations of li...
2  cards
Lecture 11
The overed rate of the traditiona...,
The use of unit based activity dr...
2  cards
Lecture 12
Relevant costs are,
Sunk costs are,
A decision to make a component in...
7  cards
Lecture 13
Full cost plus advantages and dis...,
Marginal cost plus pricing mark u...,
Full cost plus pricing formula
4  cards
Lecture 14
Minimum pricing formula,
Pros and cons of minimum pricing
2  cards
Lecture 15
What is transfer pricing,
Goal of transfer pricing
2  cards
Lecture 16
A company should use process cost...,
Which of the following characteri...,
The computation of equivalent uni...
6  cards
Lecture 17
Since profit then profit,
Marginal revenue mr,
Marginal cost mc
3  cards
Lecture 19
Controllable contribution,
Cm,
Divisional contribution
7  cards
Lecture 20
Strategic cost management,
The balanced scorecard,
The 4 processes of the strategic ...
6  cards

More about
Management accounting

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Zhi Cai's Management accounting flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

Management Accounting
  • 8 decks
  • 229 flashcards
  • 21 learners
Decks: Cost Concepts, Cost Behaviour, Intro To Management Accounting, And more!
Enterprise Risk Management (IFoA ST9)
  • 48 decks
  • 1312 flashcards
  • 145 learners
Decks: Module 1 What Is Erm, Module 2 Why E Rm, Module 3 Introduction To Risk Taxonomy, And more!
BUS140 - Introduction to Management A...
  • 15 decks
  • 532 flashcards
  • 3 learners
Decks: Lecture 1, Chapter 1 Reading, Lecture 2, And more!
Information Management
  • 21 decks
  • 960 flashcards
  • 85 learners
Decks: Pm Brt Statistical Methods, Pm Statistics Method Selection, Pm Information Management, And more!
Make Flashcards