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- 10:41, 15 July 2020 (diff | hist) . . (+366) . . N Earnings per share (Created page with "Earnings per share (EPS) is amount of a company's net income for each share of its outstanding common stock. ==Definitions== According to Managerial Accounting by B...") (current)
- 10:35, 15 July 2020 (diff | hist) . . (+504) . . N DOWN TIME (Created page with "DOWN TIME is an acronym for the eight wastes: defects, overproduction, waiting, not utilizing people to their full potential, transportation, inventory, movement, excess p...") (current)
- 10:34, 15 July 2020 (diff | hist) . . (+306) . . Dividend yield (current)
- 10:34, 15 July 2020 (diff | hist) . . (+344) . . N Directing (Created page with "Directing is one of management's primary responsibilities; running the company on a day-to-day basis. ==Definitions== According to Managerial Accounting by Braun, Tietz...") (current)
- 10:34, 15 July 2020 (diff | hist) . . (+427) . . N Discretionary fixed costs (Created page with "Discretionary fixed costs are fixed costs that are a result of annual management decisions; fixed costs that are controllable in the short run. ==Definitions== According...") (current)
- 10:33, 15 July 2020 (diff | hist) . . (+209) . . Discount rate (current)
- 10:29, 15 July 2020 (diff | hist) . . (+240) . . Direct method (current)
- 10:28, 15 July 2020 (diff | hist) . . (+621) . . N Direct materials quantity variance (Created page with "Direct materials quantity variance this variance tells managers how much of the total direct materials variance is due to using a larger or smaller quantity of direct mate...") (current)
- 10:27, 15 July 2020 (diff | hist) . . (+637) . . N Direct materials price variance (Created page with "Direct materials price variance this variance tells managers how much of the total direct materials variance is due to paying a higher or lower price than expected for the...") (current)
- 10:26, 15 July 2020 (diff | hist) . . (+440) . . N Direct materials (Created page with "Direct materials is priniary raw 1naterials that becorne a physical part of a finished product and whose costs are traceable to the finished product. ==Definitions== Acco...") (current)
- 10:26, 15 July 2020 (diff | hist) . . (+559) . . N Direct labor rate variance (Created page with "Direct labor rate variance this variance tells managers how much of the total labor variance is due to paying a higher or lower hourly wage rate than anticipated. It is ca...") (current)
- 10:25, 15 July 2020 (diff | hist) . . (+574) . . N Direct labor efficiency variance (Created page with "Direct labor efficiency variance is this variance tells managers how much of the total labor variance is due to using a greater or lesser amount of time than anticipated....") (current)
- 10:24, 15 July 2020 (diff | hist) . . (+279) . . Direct labor (current)
- 13:00, 14 July 2020 (diff | hist) . . (+290) . . N Direct fixed expenses (Created page with "Direct fixed expenses is fixed expenses that can be traced to the segment. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Direct...") (current)
- 12:56, 14 July 2020 (diff | hist) . . (+402) . . N Direct cost (Created page with "Direct cost is a cost that can be traced to a cost object; a cost that is readily identifiable or associated with the cost object. ==Definitions== According to Manageri...") (current)
- 12:55, 14 July 2020 (diff | hist) . . (+160) . . Differential cost (current)
- 12:54, 14 July 2020 (diff | hist) . . (+191) . . Design (current)
- 12:54, 14 July 2020 (diff | hist) . . (+344) . . N Departmental overhead rates (Created page with "Departmental overhead rates is separate manufacturing overhead rates established for each department. ==Definitions== According to Managerial Accounting by Braun, Tietz...") (current)
- 12:53, 14 July 2020 (diff | hist) . . (+219) . . Decision-making
- 12:53, 14 July 2020 (diff | hist) . . (+340) . . N Decentralize (Created page with "Decentralize is a process where companies split their operations into different operating segments. ==Definitions== According to Managerial Accounting by Braun, Tietz (...") (current)
- 12:50, 14 July 2020 (diff | hist) . . (+229) . . Debt ratio (current)
- 12:50, 14 July 2020 (diff | hist) . . (+490) . . N Days' sales in receivables (Created page with "Days' sales in receivables is ratio of average net accounts receivable to one day's sale. It indicates how many days' sales remain in Accounts Receivable awaiting collecti...") (current)
- 12:40, 14 July 2020 (diff | hist) . . (+140) . . Customer service (current)
- 12:40, 14 July 2020 (diff | hist) . . (+388) . . N Customer response time (Created page with "Customer response time is the time that elapses between receipt of a customer order and delivery of the product or service. ==Definitions== According to Managerial Acco...") (current)
- 12:39, 14 July 2020 (diff | hist) . . (+298) . . N Curvilinear costs (Created page with "Curvilinear costs is a cost behavior that is not linear (not a straight line). ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Cu...") (current)
- 12:39, 14 July 2020 (diff | hist) . . (+233) . . Current ratio
- 12:38, 14 July 2020 (diff | hist) . . (+281) . . Cross-functional teams (current)
- 12:38, 14 July 2020 (diff | hist) . . (+366) . . N Critical thinking (Created page with "Critical thinking is improving the quality of thought by skillfully analyzing, assessing, and reconstructing it. ==Definitions== According to Managerial Accounting by B...") (current)
- 12:37, 14 July 2020 (diff | hist) . . (+192) . . Cost-volume-profit analysis (current)
- 12:37, 14 July 2020 (diff | hist) . . (+574) . . N Costs of quality report (Created page with "Costs of quality report is a report that lists the costs incurred by the company related to quality. The costs are categorized as prevention costs, appraisal costs, intern...") (current)
- 12:35, 14 July 2020 (diff | hist) . . (+436) . . N Cost-plus pricing (Created page with "Cost-plus pricing is a pricing approach in which the company adds a desired level of profit to the product's cost; typically used by price-setters. ==Definitions== Accord...") (current)
- 12:27, 14 July 2020 (diff | hist) . . (+70) . . Cost-benefit analysis
- 12:25, 14 July 2020 (diff | hist) . . (+540) . . N Cost of goods sold, inventory, and purchases budget (Created page with "Cost of goods sold, inventory, and purchases budget is a merchandiser's budget that computes the cost of goods sold, the amount of desired ending inventory, and amount of...") (current)
- 12:24, 14 July 2020 (diff | hist) . . (+177) . . Cost of goods manufactured (current)
- 12:23, 14 July 2020 (diff | hist) . . (+139) . . Cost object (current)
- 12:23, 14 July 2020 (diff | hist) . . (+332) . . N Cost equation (Created page with "Cost equation is a mathematical equation for a straight line that expresses how a cost behaves. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th...") (current)
- 12:21, 14 July 2020 (diff | hist) . . (+127) . . Cost driver (current)
- 12:21, 14 July 2020 (diff | hist) . . (+300) . . N Cost distortion (Created page with "Cost distortion is overcasting some products while undercosting other products. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :C...") (current)
- 12:10, 14 July 2020 (diff | hist) . . (+169) . . Cost center (current)
- 12:10, 14 July 2020 (diff | hist) . . (+298) . . N Cost behavior (Created page with "Cost behavior is a behavior that describes how costs change as volume changes. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Co...") (current)
- 12:09, 14 July 2020 (diff | hist) . . (+396) . . N Core report (Created page with "Core report is a GRI-referenced report in which at least one indicator related to each identified material aspect is disclosed. ==Definitions== According to Managerial...") (current)
- 12:08, 14 July 2020 (diff | hist) . . (+159) . . Conversion costs (current)
- 12:08, 14 July 2020 (diff | hist) . . (+292) . . Controlling
- 12:08, 14 July 2020 (diff | hist) . . (+188) . . Controller (current)
- 12:07, 14 July 2020 (diff | hist) . . (+295) . . N Controllable costs (Created page with "Controllable costs are costs that can be influenced or changed by management. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Con...") (current)
- 11:58, 14 July 2020 (diff | hist) . . (+149) . . Contribution margin ratio (current)
- 11:58, 14 July 2020 (diff | hist) . . (+76) . . Contribution margin per unit (current)
- 11:57, 14 July 2020 (diff | hist) . . (+176) . . Contribution margin income statement (current)
- 11:55, 14 July 2020 (diff | hist) . . (+135) . . Contribution margin (current)
- 11:51, 14 July 2020 (diff | hist) . . (+341) . . N Contract manufacturers (Created page with "Contract manufacturers are manufacturers that make products for other companies, not for themselves. ==Definitions== According to Managerial Accounting by Braun, Tietz...") (current)
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