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Table of Content

1. Introduction ................................................................................................................
2. Management Accounting Cost Method .......................................................................
2.1. Marginal Costing .................................................................................................
2.2. Activity Based Costing
2.3. Justification .........................................................................................................
3. Investment Appraisal Methods ...................................................................................
3.1. Non-Discounting Cash Flow ................................................................................
3.1.1. Accounting Rate of Return .........................................................................
3.1.2. Payback ....................................................................................................
3.2. Discounting Cash Flow ........................................................................................
3.2.1. Net Present Value ......................................................................................
3.2.2. Internal Rate of Return (IRR) ......................................................................
3.3. Warehouse Decision ...........................................................................................
4. Calculation .................................................................................................................
5. Financial Performance Concept .................................................................................
5.1. Costing Concept ..................................................................................................
5.2. Pricing Concept ...................................................................................................
5.3. Investment Concept ............................................................................................
6. Conclusion .................................................................................................................
Reference ..................................................................................................................

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