User:Jukeboksi/BBA studies/Accounting: Difference between revisions
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# lesson: '''Cost behaviour''' and '''[[w:cost object|cost object]]s | # lesson: '''Cost behaviour''' and '''[[w:cost object|cost object]]s | ||
# lesson: '''[[w:Job costing|Job costing]]''' and '''[[w:overheads|overheads]]''' | # lesson: '''[[w:Job costing|Job costing]]''' and '''[[w:overheads|overheads]]''' | ||
# lesson: '''[[w:Cost-volume-profit analysis|Cost-volume-profit analysis]]''' | # lesson: '''[[w:Cost-volume-profit analysis|Cost-volume-profit analysis]]''' | ||
# lesson: '''Master budgets''' and '''operational [[w:budget|budget]]s''' | # lesson: '''Master budgets''' and '''operational [[w:budget|budget]]s''' | ||
# lesson: '''[[w:Activity based costing|Activity based costing]]''' | |||
# lesson: NO LESSON | # lesson: NO LESSON | ||
# lesson: '''Short term business decisions''' | # lesson: '''Short term business decisions''' | ||
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=== Lesson 3 Cost-volume-profit analysis === | === Lesson 3 Cost-volume-profit analysis === | ||
'''[[w:Cost–volume–profit analysis|Cost–volume–profit analysis]]''' ('''CVP'''), in [[w:managerial economics|managerial economics]], is a form of [[w:cost accounting|cost accounting]]. It is a simplified model, useful for elementary instruction and for short-run decisions. ( Wikipedia ) | Recap | ||
* '''[[w:cost-volume-profit analysis]]''' | |||
* '''[[w:Contribution margin]]''' | |||
* '''[[w:Break-even]]''' | |||
* '''[[w:Margin of safety]]''' | |||
* '''[[w:Operating leverage]]''' | |||
from '''[[Accounting#Accounting 2 class week 14]]''' | |||
*'''[[w:Cost–volume–profit analysis|Cost–volume–profit analysis]]''' ('''CVP'''), in [[w:managerial economics|managerial economics]], is a form of [[w:cost accounting|cost accounting]]. It is a simplified model, useful for elementary instruction and for short-run decisions. ( Wikipedia ) | |||
=== Lesson 4 Master budgets and operational budgets === | === Lesson 4 Master budgets and operational budgets === | ||
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=== Lesson 5 Activity based costing === | === Lesson 5 Activity based costing === | ||
'''[[w:Activity based costing|Activity based costing]]''' ('''ABC''') is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more [[w:indirect costs|indirect costs]] ([[w:overhead (business)|overhead]]) into [[w:direct costs|direct costs]] compared to conventional costing. ( Wikipedia ) | '''[[w:Activity based costing|Activity based costing]]''' ('''ABC''') is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more [[w:indirect costs|indirect costs]] ([[w:overhead (business)|overhead]]) into [[w:direct costs|direct costs]] compared to conventional costing. ( Wikipedia ) | ||