Management Accounting

Selling Expenses Budget

Selling Expenses Budget Selling Expense Budget is the estimated amount spend on selling expenses that will incur in one accounting ...
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Delivery Cycle Time

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

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

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

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

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

Traceable and Common Fixed Costs Fixed cost is the cost that will occur regularly basis regardless of the production quantity ...
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Periodic vs Perpetual Inventory System

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

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

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