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Index
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Index
481
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482 INDEX
FUNDAMENTALS OF MANAGEMENT ACCOUNTING
Contract costing: Equivalent units, process costing, 252–6
accounts, 220–1 Examination see Assessment
architect’s certificates, 220 Exception reporting, 324
balance sheets, 222 Expenses, costs, 10–11
concepts, 220–31, 260
depreciation, 221, 312 Feedback controls, 304
materials, 221, 224 Feedforward controls, 311
plant usage, 221 First in, first out (FIFO)
profits/losses, 220, 222, 224, 226 comparisons, 36
progress payments, 220 concepts, 34–5, 36
retention money, 220 Fixed budgets, 325, 327
work in progress, 220 Fixed costs:
worked examples, 222 breakeven analysis, 87, 95
Contribution breakeven charts, 92 concepts, 12–14
Contribution concepts, 88 contribution concepts, 88
Contribution to sales (C/S) ratio, 89 definition, 12
Controls: semi-variable costs, 15–16
concepts, 304 Flexible budgets:
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feedforward controls, 311 concepts , 325–8
Co-ordination, planning, 306 example , 325, 328, 331
Cost centres, 6 planning, 328
Cost object, 6–7 Full cost-plus pricing, 67
Cost units, 4–5
Cost-volume-profit (CVP) analysis, 87–8 Gains, abnormal, 250
see also Breakeven analysis Gross revenue, 285
Curvilinear variable costs, 15 Group incentive schemes, 156
CVP see Cost-volume-profit (CVP) analysis Guaranteed minimum wages, 155
INDEX 483
484 INDEX
FUNDAMENTALS OF MANAGEMENT ACCOUNTING
Standard costing, (Continued ) Variable overheads:
modern environment, 124 cost variances, 128
setting, 122–3 efficiency variance, 129
see also Variances expenditure variance, 128
Standard hours, 152–3 Variances:
Standards: analysis, 124
concepts, 122–4 budgetary control, 323, 324
definition, 120 causes, 149–50
Stepped fixed costs, 13, 19 concepts, 124, 148–9
Strategic planning, 305 idle time, 148–9
Subjective classification, 281 ledger accounts, 184
significance issues, 150, 151
Tangible cost units, 5, 288 see also Standard costing
Taxation:
PAYE, 172 Weighted average costs, 35, 38
Timesheets, 210 Work in progress:
contract costing, 220–2, 227, 230
Under/over absorption issues, 59–61 opening work in progress, 256–8
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Usage variance, direct materials, 126 process costing, 247, 258, 260
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