Management Accounting

Stakeholders

Cost and management accounting

Hawthorne Effect (Ch. 2)

Mechanical School (Ch. 2)

Human relations school (Ch. 2)

Agency theory (Ch. 2)

Utility (Ch. 2)

Theory X (Ch. 2)

Theory Y (Ch. 2)

Direct Costs (Ch. 3 Product and Service Costing)

Direct Expenses

Indirect costs

Prime Costs

Product Cost

Period Costs

Absorption Costing

Job costing

Product costing

Batch costing

Cost unit

Inventory

Cost centers

Overhead absorption

Overhead Absorption Rate

Contribution

New Public Management

Perfect competition (Ch. 5 Pricing)

Cartel

Price taker

Price setter

Loss leader

Price skimming

Marginal costing (Ch. 6: Marginal Costing and Decision-Making)

Sunk cost

Opportunity cost

Variable cost

Semi-variable cost

Marginal cost

Margin of safety

Relevant range

Limiting factors

Intellectual Capital (Ch. 11: Themes and Issues in Management Accounting)

Strategic management Accounting