/ latin /. v., learn thoroughly
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Management Accounting

Management Accounting AlgorithmicHomework


  • Direct and indirect costs
  • Allocating overhead to a single product or service
  • Determining costs in multi-product (multi-service) firms

CVP analysis

  • Cost behavior: variable, fixed and mixed
  • CVP graph
  • Break-even analysis
  • Net Income and CVP analysis
  • Using CVP analysis in decision making


  • The budgeting process and the master budget
  • Budgeted financial statements

Capital investment decisions

  • The nature of capital investment decisions
  • Time value of money
  • Accounting rate of return
  • Payback period
  • Net present value
  • Internal rate of return

Relevant costs and decision making

  • Relevant costs and opportunity costs
  • Incremental/differential analysis
  • Special pricing/special order decisions
  • Make or buy decisions