Management Accounting

Selling Expenses Budget Selling Expense Budget is the estimated amount spent on selling expenses that will incur in one accounting ...

Delivery Cycle Time Delivery Cycle Time is the time company spends between receiving the sale order untill the goods is ...

Semi Variable Cost Semi Variable cost, also known as mixed cost, is the cost which has both fixed and variable ...

Material Control System Material Control System is the system that aims to maintain an uninterrupted production process by controlling the ...

Imposed Budgeting Imposed Budgeting is the way in which top management prepares the budget and impose on lower levels manager ...

Controllable Variance Controllable variance includes both variable and fixed overhead variance which the company is able to manage. It is ...

Traceable and Common Fixed Costs Fixed cost is the cost that will occur regular basis regardless of the production quantity ...

Periodic vs Perpetual Inventory System Periodic inventory is the system in which the company does not track individual item movement ...

Transfer Pricing Transfer price is the trade between two departments within the same company or the transaction between companies under ...

Incremental Cash Flows (ICF) Incremental cash flow is the additional cash inflow which the company generates from investing in any ...