CPA-Cost & Management Accounting-P6-Part3 – uvc.ug

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CPA Course
- ATD Course
Express Revision
Other Courses
Assignments & Tests
Live Sessions
An Account/Register
My Academic Profile
Course Enrollment Procedures
Agents
UVC Canteen
About us
Student Groups Registration
Contacts
CPA-QT-Classwork
CPA-FA-Classwork
UIRI Shop
UIRI Woodwork Production Centre
UVC App

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Paper Content

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Chapter 12: Cost Volume – Profit Analysis (CVP) 7 Subjects

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12.1Volume, Fixed and Marginal costs

12.2 Contribution margin

12.3 Break even

12.4 Profit – Volume Ratio

12.5 Margin of safety

12.6 Examples of Cost volume -Profit Analysis

12.7 Break even chart

Chapter 13: Relevant and irrelevant Costs 11 Subjects

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13.1 Introduction

13.2 Limiting factors for decision making

13.3 Identifying relevant Costs

13.4 Special price decision

13.5 Example (Reduction below the current contribution)

13.6 Example (Spare capacity)

13.7 Product Mix decision when Constraints exist (Limiting factor)

13.8 Importance of Qualitative or non-financial factors

13.9 Make or Buy Decision (Outsourcing)

13.10 Replacement of Equipment

13.11 Discontinuation decision or dropping a product

Chapter 14: Activity Cost Accounting Methods 12 Subjects

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14.1 Cost pool definition

14.3 Traditional absorption costing system

14.4 Activity based costing system

14.5 The design of ABC system

14.6 Demerits of ABC system

14.7 Backflush cost technique

14.8 Throughput Accounting

14.9 Bottlenecks

14.10 Total quality Management (TQM)

14.11 JIT System

14.12 Targeting Costing

14.13 Life Cycle Costing

Chapter 15: Budgeting and Budgeting Control 22 Subjects

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15.2 Strategic planning Process

15.3 Budget within the context of the long-term plan

15.4 Function of Budgets

15.6 Coordination

15.7 Communication

15.8 Motivation

15.10 Performance evaluation

15.11 Administration of the budgeting process

15.12 The budget committee

15.13 Accounting Staff

15.14 Budget Manual

15.15 Stages in the budgeting process

15.16 Initial preparation of budgets

15.17 Negotiation of budgets

15.18 Preparation of the sales budget

15.19 Review of budgets

15.20 Acceptance of the budgets

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Chapter 16: Standard Costing and Variance Analysis 14 Subjects

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16.1 Standards and Budgets

16.2 Standards (establishing)

16.3 Materials standard setting

16.4 Labour standard setting

16.5 Overhead standard setting

16.6 Purpose of Standard Cost Setting

16.7 Merits of Standard Costing

16.8 Variance Analysis

16.9 Purpose of variance Analysis

16.10 Material Variance

16.11 Material price variance

16.12 Material Usage Variance

16.13 Total Material variance

16.14 Labour variance

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