ACCA F5 - Performance Mgt - Study Text 2013BPP Learning Media, 15 gru 2011 - 506 This examiner-reviewed Study Text contains all you need to know for F5, featuring practical applications of management accounting techniques. Knowledge that you should have from your earlier studies such as basic variance analysis is clearly identified and briefly reviewed. Topics that many students struggle with, such as learning curves, are clearly explained with plenty of examples and questions to help your understanding. Key terms are identified throughout to help you to learn new terminology such as short-termism and total quality management. |
Spis treści
Part A Specialist cost and management accounting techniques | 1 |
Part B Decisionmaking techniques | 69 |
Part C Budgeting | 197 |
Part D Standard costing and variance analysis | 249 |
Part E Performance management systems measurement and control | 311 |
Exam question and answer bank | 413 |
| 475 | |
Review Form | 481 |
Kluczowe wyrazy i wyrażenia
absorption costing achieved activity based costing analysis assets balanced scorecard breakeven point budgetary C/S ratio Calculate constraints contribution cost centre cost drivers cost per unit customers cycle costing decision Direct materials divisional employees environment environmental example expected external FASTFORWARD fixed costs Fixed overhead fixed production overhead flexible budget Identify increase incremental input inventory investment centre Key term learning curve limiting factor machine hours management accounting manufacturing marginal costing material costs maximise mix variance operational variances opportunity cost organisation's outcome output overhead costs perfect information performance measurement period price variance problems production cost profit-maximising quantity Quick Quiz relevant costs sales revenue sales volume selling price shadow price standard cost standard mix Step strategic target cost throughput accounting total cost transfer price usage variance variable cost Variable overhead yield variance