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Mod 1, Appendix: Accounting Techniques for supporting operational management

Sheree Rossi Strategic Management Accounting Professional English

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Mod 1, Appendix: Accounting Techniques for supporting operational management

  1. Product Costing

    • Job costing
    • Process costing
    • Overhead allocation
  2. Cost-volume-profit-analysis

    • Contribution margin
    • Break-even point
    • Sales required to achieve the budgeted or target profit
  3. Budgeting

  4. Cost Classifications

    • Direct/Indirect
    • Fixed/Variable
    • Outlay/Opportunity
    • Relevant/Sunk
    • Value-added/non-value-added
    • Committed/discretionary
    • Controllable/uncontrollable

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Professional Strategic Management Accounting (Module 1: Intro to Strategic Management) Mind Map on Mod 1, Appendix: Accounting Techniques for supporting operational management, created by Sheree Rossi on 09/02/2016.
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Sheree Rossi
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