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BREAK EVEN ANALYSIS
Uncategorized

BREAK EVEN ANALYSIS

October 6, 2021 admin

  Breakeven is the point at which at profit is “ZERO”. It’s important for entity to know how much revenue to revue it has to […]

Marginal and Absorption Costing Methods
ACCA MA Management Accounting

Marginal and Absorption Costing Methods

October 4, 2021 admin

Marginal and Absorption Costing Methods The main difference between marginal costing and absorption costing is that Under Marginal costing all the fixed cost is treated […]

Allocation and Apportionment of Overheads
MA Management Accounting

Allocation and Apportionment of Overheads

October 3, 2021October 3, 2021 admin

  Allocation of overheads (OH) Apportionment of overheads (OH)   Charging to overhead to specific department                   […]

ABSORPTION COSTING  – Explained
ACCA MA Management Accounting

ABSORPTION COSTING – Explained

October 2, 2021 admin

ABSORPTION COSTING Method of costing in which overheads are absorbed in relevant cost centers on appropriate rates known as overhead absorption rate (OAR). This rate […]

Labor Incentive Plans
ACCA MA Management Accounting

Labor Incentive Plans

October 1, 2021 admin

  TIME WORK SYSTEM In this system labor is paid  on base of time worked. Total labour remuneration is sum of basic pay and overtime […]

ACTIVITY BASED COSTING (ABC)
ACCA MA Management Accounting

ACTIVITY BASED COSTING (ABC)

September 27, 2021 admin

ABC Plan ABC Plan is used to control the inventory by applying security measures or controls on each category. Through this technique management is able […]

Inventory Control Models
ACCA MA Management Accounting

Inventory Control Models

September 26, 2021 admin

Entity needs to maintain inventory at appropriate level keeping balance in contrasting factors inventory levels e.g if large amount of inventory is ordered ordering cost […]

Job Order Costing
ACCA MA Management Accounting

Job Order Costing

September 25, 2021 admin

Small businesses maintain accounts for individual job orders .Due to  lack of huge manufacturing orders they find ease to maintain for cost accounts on basis […]

Inventory Valuation Methods
ACCA MA Management Accounting

Inventory Valuation Methods

September 24, 2021 admin

According to IAS2 inventory should be measured at lower of COST and NET PRESENT VALUE Net realizable value(NPV) is the estimated selling price(SP) in the […]

Materials Purchase Cycle – EXPLAINED
ACCA MA Management Accounting

Materials Purchase Cycle – EXPLAINED

September 24, 2021 admin

Materials Purchase Cycle   When a department stock level drops down , the particular department issues purchase request to purchase department in purchase requisition form […]

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