Management accounting lecture March 7 topics

Management accounting lecture 
March 7 topics


On flexible budgeting variance analysis and overhead variances 
1. File name: Management accounting note on flexible budgeting (10 pages).
2. File name: "Management accounting overhead variances formulas and illustrations"
** a video on variable overhead variances
** a video on fixed overhead variances; another fixed overhead variance analysis (spending variance).
On responsibility centres
1. File name of "Part 5: MA notes responsibility centres"
2. File name "Mgt Accounting note on responsibility accounting illustrations"
Video: performance evaluation and responsibility centres
Slides: controllable cost  1; controllable cost 2. 


On performance measurement
1. File name: "Management accounting note on performance measurement an illustration".
2. File name: "Part5MA note on management control system"
3. File name: "Management accounting note on financial performance measurement"
4. File name "Management accounting note illustrative example on roi"
5. File name "Management accounting note illustrative example on residual income"
6. File name: "Management accounting on the DuPont Formula for ROI study"

Videos: ROI and Residual income; DuPont Analysis.
Slides: basic steps on managing by objectives; management by exception; goal congruence.



Briefing on exam scope