Economia e gestione delle imprese (Ακαδημαϊκό έτος 2020/2021) - Business management

Management accounting

ν. μαθήματος 1: Accounting for management and source of data Distinguish between 'data' and 'information' Identify and explain the attributes of good information Outline the managerial processes of planning, decision making and control Describe the purpose and role of cost and management accounting within an organisation Compare and contrast financial accounting with cost and management accounting Describe sources of information from within and outside the organisation Describe the impact of the general economic environment on costs/revenues Explain sampling techniques		Ajay Kumar Takiar
ν. μαθήματος 2: Cost classification Cost units, cost objects and responsibility centres Classification of cost Production and non production cost		Ajay Kumar Takiar
ν. μαθήματος 3: Accounting for material Inventory control concept Storage of raw material and its documentation Stock take Inventory control levels Economic order quantity Inventory valuation		Ajay Kumar Takiar
ν. μαθήματος 4: Accounting for labour Direct and indirect labour Remuneration methods Labour turnover Labour ratios Accounting for labour cost and its documentation		Ajay Kumar Takiar
ν. μαθήματος 5: Accounting for overheads Overheads Absorption costing: introduction Allocation & Apportionment Absorption Over and under absorption		Ajay Kumar Takiar
ν. μαθήματος 6: Absorption and marginal costing Contribution Marginal cost and marginal costing Marginal costing and its uses Calculation of profit under AC & MC Reconciliation of profit		Ajay Kumar Takiar
ν. μαθήματος 7: Job, batch and service costing Characteristics of job and batch costing Use of job or batch costing would be appropriate Cost records and accounts Situations where the use of service/operation costing is appropriate Carry out service cost analysis in simple service industry situations		Ajay Kumar Takiar
ν. μαθήματος 8: Process costing Characteristics of process costing Treatment of losses Valuation of closing work in progress Valuing opening work in progress		Ajay Kumar Takiar
ν. μαθήματος 9: Joint products by-products and alternative costing principles Distinguish between by-products and joint products Value by-products and joint products at the point of separation Accounting for by products Activity based costing Total quality management Life cycle costing Target costing		Ajay Kumar Takiar
ν. μαθήματος 10: Statistical technique. Part one Correlation The correlation coefficient and the coefficient of determination Lines of best fit Least squares method of linear regression analysis		Ajay Kumar Takiar
ν. μαθήματος 11: Statistical technique. Part two The components of time series Finding the trend Finding the seasonal variations Index numbers Composite indices		Ajay Kumar Takiar
ν. μαθήματος 12: Budgeting The planning and control cycle Objectives of budget Responsibility centres & controllable costs Fixed and flexible budgets		Ajay Kumar Takiar
ν. μαθήματος 13: The budgetary process The administrative process Stages in budgetary process Principal budget factor Functional Budgets Cash budgets Master budgets		Ajay Kumar Takiar
ν. μαθήματος 14: Making budgets work Motivation in performance management Factors influencing motivation The impact of targets upon motivation Managerial incentive schemes Approaches to budget preparation		Ajay Kumar Takiar
ν. μαθήματος 15: Capital expenditure & principles of relevant costing Importance of capital investment planning and control Define and distinguish between capital and revenue expenditure Outline the issues to consider and the steps involved in the preparation of a capital expenditure budget Relevant costing and its application		Ajay Kumar Takiar
ν. μαθήματος 16: Methods of project appraisal Methods of capital appraisal Simple payback Time value of money Discounted cash flow		Ajay Kumar Takiar
ν. μαθήματος 17: Standard costing. Part one Purpose and principles Standard cost per unit Variances Direct material cost variances Labour cost variances		Ajay Kumar Takiar
ν. μαθήματος 18: Standard costing. Part two Variances analysis exercise Operating statements Deriving actual data from variances and standard cost The reasons for cost variances The significance of cost variance		Ajay Kumar Takiar
ν. μαθήματος 19: Performance measurement Performance measurement and mission statements Goals and objectives Performance measures Economy, efficiency and effectiveness Measuring profitability and productivity Performance measures based on the statement of financial position The balanced scorecard External conditions		Ajay Kumar Takiar
ν. μαθήματος 20: Applications of performance measurement Performance measures for manufacturing businesses Performance measures for contract and process costing environments Performance measures for services Management performance measures Benchmarking Cost control and cost reduction Value analysis		Ajay Kumar Takiar

Menu secondario

Economia e gestione delle imprese (Ακαδημαϊκό έτος 2020/2021) - Business management

Management accounting

Μαγνητοσκοπημένο μάθημα

Please login

Please login

Menu secondario

Economia e gestione delle imprese (Ακαδημαϊκό έτος 2020/2021) - Business management

Management accounting

Μαγνητοσκοπημένο μάθημα