Management accounting lecture 5 topics Feb 14 2018
Management accounting lecture 5 topics Feb 14 2018
1. Budgeting
File "Mgt accounting note a diagram on master budget" (1 page)
File "Part 3 MA notes budgeting" (10 pages)
File "Part 4 MA notes on flexible budget variances analysis" (3 pages).
Additional related slides: purposes of budgeting; limitations of budgeting; beyond budgeting; responsibility centre types; zero-based budgeting; rolling budget; kaizen budget; steps of budgeting.
An introductory video on flexible budgeting; an introductory video on budgetary system.
2. Standard costing - variance analysis
File "Part 4 MA note on variance analysis" (4 pages)
File "MA note on standard costing variance analysis" (8 pages)
File "Part 4 MA notes on overhead variance analysis" (9 pages)
File "Management accounting note journal entries on variance analysis sc" (5 pages)
Introductory videos on direct materials variance; direct labor variance analysis; variable overhead variance; fixed overhead variance; overall briefing on variance classification.
1. Budgeting
File "Mgt accounting note a diagram on master budget" (1 page)
File "Part 3 MA notes budgeting" (10 pages)
File "Part 4 MA notes on flexible budget variances analysis" (3 pages).
Additional related slides: purposes of budgeting; limitations of budgeting; beyond budgeting; responsibility centre types; zero-based budgeting; rolling budget; kaizen budget; steps of budgeting.
An introductory video on flexible budgeting; an introductory video on budgetary system.
2. Standard costing - variance analysis
File "Part 4 MA note on variance analysis" (4 pages)
File "MA note on standard costing variance analysis" (8 pages)
File "Part 4 MA notes on overhead variance analysis" (9 pages)
File "Management accounting note journal entries on variance analysis sc" (5 pages)
Introductory videos on direct materials variance; direct labor variance analysis; variable overhead variance; fixed overhead variance; overall briefing on variance classification.
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