Y2 - Managerial Finance and Accounting

Inhoud

De koppen uit dit document, op volgorde. Niet de inhoud zelf.

1. Chapter 1 – Introduction to management accounting
2. Users of accounting information
3. Differences between management and financial accounting
4. Decision-making, planning, and control process
5. Impact of changing business environment on management accounting
6. Focus on customer satisfaction and new management approaches
7. Functions of management accounting
8. Chapter 2 – An introduction to cost terms and concepts
9. Cost objects
10. Manufacturing, merchandising, and service organisations
11. Direct and indirect costs
12. Period and product costs
13. Cost behaviour
14. Relevant and irrelevant costs and revenues
15. Avoidable and unavoidable costs
16. Sunk costs
17. Opportunity costs
18. Incremental and marginal costs
19. The cost and management accounting system