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Category:Accounting
Pages in category "Accounting"
The following 200 pages are in this category, out of 648 total.
(previous page) (next page)A
- Abnormal spoilage
- Absorption costing
- Account analysis
- Account analysis method
- Accounting rate of return
- Accounts receivable turnover ratio
- Accrual accounting rate of return method
- Accrual basis of accounting
- Acid test ratio
- Acid-test ratio
- Activity
- Activity-based budgeting
- Activity-based costing
- Activity-based management
- Actual cost
- Actual costing
- Actual indirect-cost rate
- Adjusted allocation-rate approach
- Allocate
- Allowable cost
- American Institute of Certified Public Accountants
- Annuity
- Appraisal costs
- Artificial costs
- Assign
- Assurance
- Attainable standards
- Audit committee
- Autonomy
- Average cost
- Average waiting time
- Avoidable fixed costs
B
- Backflush costing
- Balanced scorecard
- Batch-level activities
- Batch-level costs
- Belief systems
- Benchmarking
- Big Four
- Bill of materials
- Billing rate
- Biomimicry
- Board of Directors
- Book value
- Book value per share of common stock
- Bottleneck
- Boundary systems
- Breakeven point
- Breakeven point (BEP
- Budget
- Budget committee
- Budgetary slack
- Budgeted cost
- Budgeted indirect-cost rate
- Budgeted performance
- Bundled product
- Business function costs
- Byproducts
C
- Capital budgeting
- Capital rationing
- Capital turnover
- Carbon Disclosure Project
- Carbon footprint
- Carrying costs
- Cash budget
- Cash equivalents
- Cause-and-effect diagram
- Certified Management Accountant
- Chartered Global Management Accountant
- Chief Executive Officer
- Chief financial officer
- Chief Financial Officer
- Chief Operating Officer
- Coefficient of determination (r2
- Collect on Delivery, or Cash on Delivery
- Collusive pricing
- Committed fixed costs
- Common cost
- Common fixed expenses
- Common-size statement
- Comparative balance sheet
- Complete reciprocated costs
- Composite unit
- Compound interest
- Comprehensive report
- Conference method
- Conformance costs
- Conformance quality
- Constant
- Constant gross-margin percentage NRV method
- Constraint
- Continuous budget
- Contract manufacturers
- Contribution income statement
- Contribution margin
- Contribution margin income statement
- Contribution margin per unit
- Contribution margin percentage
- Contribution margin ratio
- Control
- Control chart
- Controllability
- Controllable cost
- Controllable costs
- Controller
- Controlling
- Conversion costs
- Core report
- Cost
- Cost accounting
- Cost Accounting Standards Board
- Cost accumulation
- Cost allocation
- Cost assignment
- Cost behavior
- Cost center
- Cost distortion
- Cost driver
- Cost equation
- Cost estimation
- Cost function
- Cost hierarchy
- Cost incurrence
- Cost leadership
- Cost management
- Cost object
- Cost of capital
- Cost of goods manufactured
- Cost of goods sold, inventory, and purchases budget
- Cost of quality
- Cost prediction
- Cost tracing
- Cost-allocation base
- Cost-application base
- Cost-benefit approach
- Cost-plus pricing
- Cost-volume-profit analysis
- Costs of quality report
- Critical thinking
- Cross-functional teams
- Cumulative average-time learning model
- Current cost
- Current ratio
- Curvilinear costs
- Customer life-cycle costs
- Customer response time
- Customer service
- Customer-cost hierarchy
- Customer-profitability analysis
- Customer-response time
D
- Days' sales in receivables
- Debt ratio
- Decentralization
- Decentralize
- Decision model
- Decision table
- Decision-making
- Degree of operating leverage
- Denominator level
- Denominator-level variance
- Departmental overhead rates
- Dependent variable
- Design
- Design of products and processes
- Design quality
- Designed-in costs
- Diagnostic control systems
- Differential cost
- Differential revenue
- Direct cost
- Direct costing
- Direct costs of a cost object
- Direct fixed expenses
- Direct labor
- Direct labor efficiency variance
- Direct labor rate variance
- Direct manufacturing labor costs
- Direct material costs
- Direct materials
- Direct materials inventory
- Direct materials mix variance
- Direct materials price variance
- Direct materials quantity variance
- Direct materials yield variance
- Direct method
- Directing
- Discount rate
- Discounted cash flow methods
- Discounted payback method
- Discretionary costs
- Discretionary fixed costs
- Distribution
- Dividend yield
- DOWN TIME
- Downsizing
- Downward demand spiral
- Dual pricing
- Dual-rate method
- Dumping
- Dysfunctional decision making
