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Management Accounting コース
ようこそReiwa International Accounting Schoolへ!
はじめに
講師について
講義資料
音声ファイル
単語リスト
Basics of Management Accounting
Intro & Accounting for Management (10:27)
Sources of Data (15:15)
Presenting Information (1:42)
Basics of Cost accounting
Cost Classfication and Behaviour (21:52)
Ordering and Accounting for Inventory (18:39)
Inventory Control (55:27)
Accounting for Labour (12:22)
Accounting for Overheads (44:57)
Management accountant's profit statement
Absorption costing (28:15)
Marginal costing (21:28)
Process costing
Introduction (10:40)
Losses (24:00)
Work in progress (29:22)
Joint products (17:15)
Job, batch, service costing and other cost accounting
Job, batch, service costing (15:01)
Alternative cost accounting (15:01)
Budgeting
Budgeting (44:11)
Behavioural aspects of budgeting (4:08)
Variance analysis (43:22)
Semi-Variable cost (21:02)
Time series analysis (26:49)
Statistics
Index Numbers (28:54)
Chain Based Index Numbers (2:39)
Measures of Average and of Dispersion (24:52)
The Normal distribution (21:58)
Expected Values (5:16)
Interest and NPV
Interest (34:51)
Investment Appraisal (30:11)
Performance Measurement
Overview (10:59)
Financial Performance Measurement (23:23)
Non-Financial Performance Measurement (8:30)
Divisional Performance Measurement (10:03)
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