MA1

COMPARISON OF INFORMATION AND PERFORMANCE INDICATORS LEARNING OBJECTIVE CURRENT AND PREVIOUS PERIOD CURRENT PERIOD AND BUDGET PRODUCTIVITY RATIOS MEASURING PROFIT

BASIC BUDGETING LEARNING OBJECTIVE FUNCTION OF BUDGETARY CONTROL PREPARING THE BUDGET STANDARD COSTS AND FLEXIBLE BUDGETS 1.FUNCTION OF BUDGETARY CONTROL

JOB, BATCH AND PROCESS COSTING LEARNING OBJECTIVE JOB COSTING BATCH COSTING PROCESS COSTING  NORMAL LOSS EQUIVALENT UNITS 1.JOB COSTING A

MARGINAL COSTING AND ABSORPTION COSTING LEARNING OBJECTIVE PRODUCTION AND NON PRODUCTION OVERHEADS THE CONCEPT OF CONTRIBUTION ABSORPTION COSTING AND MARGINAL

EXPENSES AND ABSORPTION OF OVERHEADS LEARNING OBJECTIVE EXPENSES TYPES OF INDIRECT EXPENSE OR OVERHEAD CAPITAL AND REVENUE EXPENDITURE COST CENTRES

LABOUR COSTS LEARNING OBJECTIVE LABOUR COST CALCULATING GROSS PAY– Time Related pay CALCULATING GROSS PAY-OUTPUT RELATED PAY SALARIED EMPLOYEES-BONUSES TIME

MATERIALS COST LEARNING OBJECTIVE MATERIALS COST CLASSIFICATION STORE, PROCEDURE AND DOCUMENTATION FOR MATERIALS PRICING ISSUES OF MATERIALS BOOKKEEPING ENTRIES 1.

Classification of Costs and Cost Behavior LEARNING OBJECTIVE I. Classification of Costs II. Cost Behaviour Patterns III. Direct Costs and Indirect Costs

INTRODUCTION TO MANAGEMENT INFORMATION LEARNING OBJECTIVE PURPOSE OF MANAGEMENT INFORMATION DATA AND INFORMATION THE FEATURES OF EFFECTIVE MANAGEMENT INFORMATION THE