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Lectures include 56 questions, the volume of 1-2 pages. Made textbooks 2009-2010.

Crib is made of lecture notes, double-sided, measuring 4.5 x 7.5 cm (easily fits into the palm).


Contents

1. Subject of management accounting, its objects

2. The essence of management accounting

3. Methods and functions of management accounting

4. Management Accounting System

5. Principles of Management Accounting

6. Goals and objectives of management accounting

7. Modern trends in management accounting

8. Actually Management Accounting

9. Contemporary Management Accounting

10. Progressive Management Accounting

11. Information on the system of management accounting

12. The management accounting

13. Comparative characteristics of financial and management accounting

14. The concept of cost

15. Classification of costs

16. The costs for the process control and regulation. Value Report

on the financial performance of responsibility centers

17. Classification of costs for the calculation of cost, estimates of reserves, work in progress and profit

18. Classification of costs for planning, forecasting, decision-making

19. Normative method of cost accounting and cost calculation

20. Costing responsibility centers

21. Accounting for the cost center

22. Building a system of accounts management accounting

23. The system of "direct costing"

24. The system of "standard cost"

25. The method of "AB-costing" (operation by operation costing)

26. Accounting for profit centers

27. Accounting for the Investment Centre

28. The analysis of dependence "costs - production volume - profit"

29. Managerial Accounting as an information base of economic analysis

30. Managerial Accounting for Segments of an Enterprise

31. The concept of management decision

32. Preparation of management decisions

33. The enterprise budgeting

34. Models Budgeting

35. The system of bonuses on the responsibility centers

36. Compilation and accounting estimates of the cost responsibility centers

37. Types of production costs

38. Methods of cost accounting and calculation of production costs

39. Analytical accounting of costs and calculation of cost of production

40. Break-even analysis

41. Classification of the budget and types of

42. The concept of the budget. Objectives of budgeting

43. The development of budgets and budget functions

44. The essence of the role and functions of control in managing

45. The role of the accountant analyst in management decisions

46. \u200b\u200bThe procedure for checking the estimates (budgets), cost centers, responsibility and budgeting

47. Managerial accounting in the management system

48. The methods of calculation as the basis of pricing

49. Internal control and intra-organizational settlements commercial organizations

50. Custom method of cost accounting, features and scope

51. The basic concepts of cost reduction products

52. The procedure for constructing the general budget production company

53. Appointment of management accounting

54. Decision-making on investments

55. Decision-making for the production of new products

56. Poperedelny method of cost accounting, features and scope

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