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Fundamentals of management accounting

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Fundamentals of management accounting

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... upon a prior answer FUNDAMENTALS OF MANAGEMENT ACCOUNTING Fundamentals of Management Accounting and Computer-Based Assessment The assessment for Fundamentals of Management Accounting is a two-hour... look at some of the fundamental concepts of the framework of cost accounting You will learn some basic principles which underpin all of the material in your Fundamentals of Management Accounting. .. of factors, including the purpose of the cost ascertainment exercise and the amount of information available FUNDAMENTALS OF MANAGEMENT ACCOUNTING Cost units can be developed for all kinds of

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Mục lục

  • C1 — Fundamentals of Management Accounting

  • Copyright Page

  • Contents

  • The CIMA Learning System

    • How to use your CIMA Learning System

    • Guide to the Icons used within this text

    • Study technique

    • Computer-Based Assessment

    • Fundamentals of Management Accounting and Computer-Based Assessment

    • Learning Outcomes and Indicative Syllabus Content

    • Chapter 1 Basic Aspects of Cost Accounting

      • Learning Outcomes

      • 1.1 Introduction

      • 1.2 Why organisations need costing systems

      • 1.3 What is meant by 'cost'?

      • 1.4 Cost units

        • 1.4.1 Composite cost units

        • 1.5 Cost centres

        • 1.6 Cost objects

        • 1.7 Classification of costs

          • 1.7.1 Classification of costs according to their nature

          • 1.7.2 Classification of costs according to their purpose: direct costs and indirect costs

          • 1.8 Elements of cost

          • 1.9 Cost behaviour

            • 1.9.1 Fixed cost

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