Certified Management Accountant (CMA) Part 1 2019: Financial Reporting, Planning, Performance and Control
Zain Academy, 7 paź 2018 - 155
Concise notes for the prospective CMA candidates to pass in the 1st attempt.
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absorption costing accounting activities activity-based activity-based costing actual costing balance sheet balanced scorecard calculated cash flows company’s competitive advantage constraint costing system deferred tax direct labor direct materials dividend efficiency employees equity expense factors Factory Overhead fair value financial statements fixed costs fixed overhead flexible budget forecasting functions goals identify income statement incurred input internal audit internal control inventory investment joint products Kanban lean manufacturing liability manufacturing costs manufacturing overhead master budget measure net realizable value normal costing number of units organization’s output overhead applied overhead costs PART1 percentage performance planning process costing product or service profit receivables regression analysis responsibility result retained earnings revenue risk segregation of duties selling shares sold specific spending variance spoilage standard cost strategic Theory of Constraints transactions Treasury stock units produced value chain variable costs variable overhead