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Managerial Accounting

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

By: Kia Rainey
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Decks in this class (13)

Chapter 6: Master Budgeting and Responsibility Accounting
What is a budget,
What are the 4 steps in the budge...,
What are the advantages of budgets
20  cards
Chapter 7: Flexible Budgets, Direct-Cost Variances, and Management Control
What is a variance,
What is management by exception,
What is a static budget master bu...
23  cards
Chapter 8: Flexible Budgets, Overhead Cost Variances, and Management Control
How does standard costing trace d...,
How does standard costing allocat...,
How do calculate the budgeted var...
13  cards
Chapter 2: An Introduction to Cost Terms and Purposes
What is a cost,
What is an actual cost,
What is a budgeted cost
19  cards
Chapter 3: Cost-Volume-Profit Analysis
What is the basic formula to find...,
What is the formula to find revenue,
What is the formula to find varia...
17  cards
Chapter 4: Job Costing
What is a cost pool,
What is a cost allocation base,
What is job costing
13  cards
Chapter 5: Activity-Based Costing and Activity-Based Management
What is broad averaging,
What is overcosting,
What is undercosting
8  cards
Chapter 15: Allocation of Support-Department Costs, Common Costs, and Revenues
Stand alone cost allocation method,
Incremental cost allocation method,
What are the 2 ways the us govern...
11  cards
Chapter 19: Balanced Scorecard: Quality, Time, and the Theory of Constraints
Quality,
What is the result of a quality f...,
What are the benefits to focusing...
10  cards
Chapter 22: Management-Control Systems, Transfer Pricing, and Multinational Considerations
Opportunity cost,
Management control system,
Transfer pricing
13  cards
Chapter 16: Cost Allocation: Joint Products and Byproducts
Joint costs,
Split off point,
Separable costs
12  cards
Chapter 17: Process Costing
Equivalent units,
What is the problem set up to fin...,
What are the 5 steps of process c...
4  cards
Chapter 21: Capital Budgeting and Cost Analysis
What are the 4 capital budgeting ...,
What is the net present value met...,
Payback method
14  cards

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Managerial Accounting

  • Class purpose General learning

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