(M5) Management Accounting: Part - A Weightage 15%
(M5) Management Accounting: Part - A Weightage 15%
1 Forecasts
• Sales forecasting
2 Budgeting
• Functional budgets
• Sales Budgets
• Production Budget and related budgets
• Cash Budgets
• Master Budgets
• Monitoring procedures
3 Standard Costing
• Updating standards
• Variances
• Operating statements
• Interpreting variances
• Profit reconciliation
PART – C WEIGHTAGE 20%
Project Appraisal Methods
• Post Audit
• Payback Method
• Asset replacement
• Project abandonment
• Capital rationing
• Sensitivity analysis
• Breakeven Point
• Margin of Safety
• Limiting factors
• Limiting factor analysis and restricted freedom of action
• Pricing decisions
• Throughput accounting
14 Environmental costing
• Environmental footprints
• Types of cost
• Working capital
17 Cash Management
• Overdrafts
• Loans
• Export finance
• Cash surpluses
• Total credit
• Collecting debts
• Managing payables
19 Inventory Management
• Managing inventories