Karteikarten am Management Accounting , erstellt von Simon Hellberg-Z am 01/12/2015.
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Erstellt von Simon Hellberg-Z
vor fast 9 Jahre
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Schließen
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Erstellt von Simon Hellberg-Z
vor fast 9 Jahre
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Management Accounting
Stakeholders
Cost and management accounting
Hawthorne Effect (Ch. 2)
Mechanical School (Ch. 2)
Human relations school (Ch. 2)
Agency theory (Ch. 2)
Utility (Ch. 2)
Theory X (Ch. 2)
Theory Y (Ch. 2)
Direct Costs (Ch. 3 Product and Service Costing)
Direct Expenses
Indirect costs
Prime Costs
Product Cost
Period Costs
Absorption Costing
Job costing
Product costing
Batch costing
Cost unit
Inventory
Cost centers
Overhead absorption
Overhead Absorption Rate
Contribution
New Public Management
Perfect competition (Ch. 5 Pricing)
Cartel
Price taker
Price setter
Loss leader
Price skimming
Marginal costing (Ch. 6: Marginal Costing and Decision-Making)
Sunk cost
Opportunity cost
Variable cost
Semi-variable cost
Marginal cost
Margin of safety
Relevant range
Limiting factors
Intellectual Capital (Ch. 11: Themes and Issues in Management Accounting)
Strategic management Accounting
