Management AccountingTopics/Content
 | Accounting systems, terms, costs and kind of costs
Systems, purposes and steps of management accounting. The different kinds of costs
| | Cost behavior and Cost center allocation
Direct/indirect, fixed/variable costs. Methods to allocate costs to cost centers and costs of support cost centers to operating cost centers.
| | Full Costing, Pricing, company profit
Job costing in manufacturing, activity-based costing in manufacturing and job costing in service organizations. Methods and strategies to determine the price of products. The Turn-over-method to calculate the profit of a company.
| | Variable Costing, Break-even-analysis, Product Program, Pricing
The fixed-cost-cover-method, Decision making.
| | Flexible Budgeting
Controlling of departments
| | Management Accounting System design
Designing a management accounting system for a airline / telecommunication company / consulting company. |
SchaeferKunzJ, 22.06.2004, Seite 168
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