Managerial (Cost) Accounting

Introduction to Managerial Accounting

What is Managerial Accounting?

What is the Difference Between Financial and Managerial Accounting?

What is the Difference Between Financial Statements for Service, Retail, and Manufacturing Businesses?

What is the Difference Between a Single-step and a Multi-step Income Statement?

What is a Cost in Accounting?

What is a Cost Object in Accounting?

How Are Costs Classified?

How Do Costs Flow Through a Manufacturing Business?

What is the Difference Between Direct and Indirect Costs?

What is the Difference Between Prime Costs and Conversion Costs?

What is the Difference Between Product Costs and Period Costs?

What is Factory (Manufacturing) Overhead?

What is Inventory?

What is Cost of Goods Sold (COGS)?

What is a Statement of Cost of Goods Manufactured?

Job Order Costing

What is a Costing System in Accounting?

What are the Two Basic Types of Costing Systems?

What is the Difference Between Job Order and Process Costing?

What is Work in Process Inventory (WIP)?

How Are Costs Classified?

How Do Costs Flow Through a Manufacturing Business?

What are the Four Types of Costs in Managerial Accounting?

Process Costing

What is a Costing System in Accounting?

What are the Two Basic Types of Costing Systems?

What is the Difference Between Job Order and Process Costing?

What is Process Manufacturing?

What is Work in Process Inventory (WIP)?

How Are Costs Classified?

How Do Costs Flow Through a Manufacturing Business?

How Do Manufacturing Costs Flow Through with Process Costing?

What is a Cost of Production Report?

What are Equivalent Units in Process Costing?

Activity-Based Costing

What is Activity Based Costing?

What is Work in Process Inventory (WIP)?

How Are Costs Classified?

How is Factory Overhead Allocated?

What are the Three Methods of Allocating Manufacturing Overhead to Products?

How Do You Calculate Single Plantwide Factory Overhead Rate?

How to Calculate Multiple Production Department Factory Overhead

Support Department and Joint Cost Allocation

How to Allocate Support Department Costs

How is Factory Overhead Allocated?

What are the Three Methods of Allocating Manufacturing Overhead to Products?

How Do You Calculate Single Plantwide Factory Overhead Rate?

How to Calculate Multiple Production Department Factory Overhead

Cost-Volume-Profit Analysis

What is a Cost in Accounting?

What is Cost Behavior?

What is the Difference Between Fixed Costs, Variable Costs, and Mixed Costs?

What is a Mixed Cost?

What is a Mixed Cost?

What is a Variable Cost?

What is a Fixed Cost?

What is Contribution Margin?

What is Contribution Margin Ratio?

What is Breakeven Point?

What is Cost-Volume-Profit (CVP)?

What is Unit Contribution Margin?

What is a Marginal Cost?

What is Target Profit?

What is Sales Mix (with example)?

What is Sales Mix in Cost-Volume-Profit Analysis?

What is Operating Leverage?

What is Margin of Safety in Costing?

Variable Costing for Management Analysis

What is Factory or Manufacturing Overhead?

What is Absorption Costing?

What is Variable Costing?

What is the Difference Between Absorption Costing and Variable Costing?

What is a Marginal Cost?

What is Operating Income?

What is Contribution Margin?

Budgeting

What is a Master Budget?

What is a Production Budget?

What is a Selling and Administrative Expense Budget?

What is a Budgeted Balance Sheet?

What is a Sales Budget?

What is the Difference Between a Static Budget and a Flexible Budget?

What is the Purpose of a Budget?

Why Do Businesses Use Financial Budgets?

What is Continuous (Rolling) Budgeting?

What is a Budget Variance?

What is a Capital Expenditures Budget?

What is a Cash Budget?

What is a Cost of Goods Sold Budget?

What is a Direct Labor Cost Budget?

What is a Direct Labor Variance?

What is a Direct Material Variance?

What is a Direct Materials Purchases Budget?

What is a Factory Overhead Cost Budget?

What is a Factory Overhead Variance?

What is a Flexible Budget?

What is a Static (Fixed) Budget?

What is an Annual or Fiscal Budget?

What is an Operating Budget?

What is a Budgeted Income Statement?

What is a Variance in Accounting?

What is a Variance Report in Accounting?

What is the Difference Between a Static Budget and a Flexible Budget?

Evaluating Variances from Standard Costs

What Are Standard Costs in Accounting?

What is a Standard Cost Variance?

What is a Variance in Accounting?

What is a Variance Report in Accounting?

What is a Manufacturing Cost Variance?

What is a Direct Labor Cost Budget?

What is a Direct Labor Variance?

What is a Direct Material Variance?

What is a Direct Materials Purchases Budget?

What is a Factory Overhead Cost Budget?

What is a Factory Overhead Variance?

Evaluating Decentralized Operations

Differential Analysis and Product Pricing

What is Differential Analysis in Accounting?

What are Opportunity Costs?

What are Sunk Costs?

Capital Investment Analysis

Lean Manufacturing and Activity Analysis

What is Lean Manufacturing?

The Balanced Scorecard and Corporate Responsibility