User contributions
(newest | oldest) View (newer 50 | older 50) (20 | 50 | 100 | 250 | 500)
- 11:45, 15 July 2020 (diff | hist) . . (+394) . . N Key performance indicators (Created page with "Key performance indicators (KPls) is summary performance metrics used to assess how well a company is achieving its goals. ==Definitions== According to Managerial A...") (current)
- 11:44, 15 July 2020 (diff | hist) . . (+258) . . N Kaizen (Created page with "Kaizen is a Japanese word meaning "change for the better." ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Kaizen. A Japanese w...")
- 11:43, 15 July 2020 (diff | hist) . . (+538) . . N Just in time (Created page with "Just in time (JIT) is an inventory management philosophy that focuses on purchasing raw materials just in time for production and completmg fmished goods just in time...") (current)
- 11:37, 15 July 2020 (diff | hist) . . (+6) . . Inventory turnover ratio (current)
- 11:36, 15 July 2020 (diff | hist) . . (+692) . . N Job costing (Created page with "Job costing is a system for assigning costs to products or services that differ in the amount of materials, labor, and overhead required. Typically used by manufacturers t...") (current)
- 11:35, 15 July 2020 (diff | hist) . . (+470) . . N Job cost record (Created page with "Job cost record is a written or electronic document that lists the direct materials, direct labor, and manufacturing overhead costs assigned to each individual job. ==Def...") (current)
- 11:34, 15 July 2020 (diff | hist) . . (+244) . . Investment center (current)
- 11:34, 15 July 2020 (diff | hist) . . (+550) . . Inventory turnover ratio
- 11:33, 15 July 2020 (diff | hist) . . (+323) . . Internal rate of return
- 11:32, 15 July 2020 (diff | hist) . . (+220) . . Internal failure costs (current)
- 11:28, 15 July 2020 (diff | hist) . . (+385) . . N Internal costs (Created page with "Internal costs are costs that are incurred and paid for by the organization and recorded in GAAP-based accounting records. ==Definitions== According to Managerial Accou...") (current)
- 11:27, 15 July 2020 (diff | hist) . . (+452) . . N Internal audit function (Created page with "Internal audit function is the corporate function charged with assessing the effectiveness of the company's internal controls and risk management policies. ==Definitions=...") (current)
- 11:26, 15 July 2020 (diff | hist) . . (+554) . . N Interest-coverage ratio (Created page with "Interest-coverage ratio is ratio of income from operations to interest expense. It measures the number of times that operating income can cover interest expense; also call...") (current)
- 11:25, 15 July 2020 (diff | hist) . . (+546) . . N Integrated reporting (Created page with "Integrated reporting (IR) is a process resulting in a report that describes how a company is creating value over time using financial, manufactured, intellectual, huma...") (current)
- 11:25, 15 July 2020 (diff | hist) . . (+441) . . N Institute of Management Accountants (Created page with "Institute of Management Accountants (IMA) are the professional organization that promotes the advancement of the management accounting profession. ==Definitions== Acc...") (current)
- 11:24, 15 July 2020 (diff | hist) . . (+341) . . Indirect method (current)
- 11:23, 15 July 2020 (diff | hist) . . (+319) . . N Indirect materials (Created page with "Indirect materials are materials whose costs are difficult to trace to specific products. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th editio...") (current)
- 11:22, 15 July 2020 (diff | hist) . . (+300) . . N Indirect labor (Created page with "Indirect labor is labor costs that are difficult to trace to specific products. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :I...") (current)
- 11:22, 15 July 2020 (diff | hist) . . (+470) . . N Indirect cost (Created page with "Indirect cost is a cost that relates to the cost object but cannot be traced specifically to it; a cost that is jointly used or shared by more than one cost object. ==Def...") (current)
- 11:21, 15 July 2020 (diff | hist) . . (+476) . . N Indifference point (Created page with "Indifference point is the volume of sales at which a company would be indifferent between alternative cost structures because they would result in the same total cost. ==...") (current)
- 11:18, 15 July 2020 (diff | hist) . . (+551) . . N Ideal standards (Created page with "Ideal standards are standards based on perfect or ideal conditions that do not allow for any waste in the production process, machine breakdown, or other inefficiencies. A...") (current)
- 11:07, 15 July 2020 (diff | hist) . . (+209) . . Hurdle rate (current)
- 11:07, 15 July 2020 (diff | hist) . . (+185) . . Horizontal analysis (current)
- 11:07, 15 July 2020 (diff | hist) . . (+219) . . High-low method (current)
- 11:05, 15 July 2020 (diff | hist) . . (+416) . . N Gross profit percentage (Created page with "Gross profit percentage is the fraction of each dollar of sales revenue that is gross profit, or markup over the cost of the merchandise. ==Definitions== According to M...") (current)
- 11:05, 15 July 2020 (diff | hist) . . (+234) . . N Gross book value (Created page with "Gross book value is historical cost of assets. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Gross book value. Historical cos...") (current)
- 11:04, 15 July 2020 (diff | hist) . . (+336) . . N Greenwashing (Created page with "Greenwashing is the unfortunate practice of overstating a company's commitment to sustainability. ==Definitions== According to Managerial Accounting by Braun, Tietz (5t...") (current)
- 11:04, 15 July 2020 (diff | hist) . . (+336) . . N Goal Congruence (Created page with "Goal Congruence is when the goals of the segment managers align with the goals of top management. ==Definitions== According to Managerial Accounting by Braun, Tietz (5t...") (current)
- 11:03, 15 July 2020 (diff | hist) . . (+584) . . N Global Reporting Initiative (Created page with "Global Reporting Initiative (GRI) is a nonprofit organization whose mission is to make sustainability reporting standard practice by providing guidance and support to...") (current)
- 11:00, 15 July 2020 (diff | hist) . . (+341) . . Free cash flow
- 10:59, 15 July 2020 (diff | hist) . . (+285) . . N Flexible budgets (Created page with "Flexible budgets are budgets prepared for different volumes of activity. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Flexible...") (current)
- 10:58, 15 July 2020 (diff | hist) . . (+462) . . N Flexible budget variance (Created page with "Flexible budget variance is the difference between the flexible budget and actual results. The flexible budget variances are due to something other than volume. ==Definit...") (current)
- 10:58, 15 July 2020 (diff | hist) . . (+993) . . N Fixed overhead volume variance (Created page with "Fixed overhead volume variance this variance is the difference between the budgeted fixed overhead and the standard fixed overhead cost allocated to production. In essence...") (current)
- 10:57, 15 July 2020 (diff | hist) . . (+288) . . Fixed overhead spending variance (current)
- 10:56, 15 July 2020 (diff | hist) . . (+843) . . N Fixed overhead budget variance (Created page with "Fixed overhead budget variance this variance measures the difference between the actual fixed overhead costs incurred and the budgeted fixed overhead costs. This variance...") (current)
- 10:56, 15 July 2020 (diff | hist) . . (+178) . . Fixed costs (current)
- 10:56, 15 July 2020 (diff | hist) . . (+165) . . Finished goods inventory (current)
- 10:55, 15 July 2020 (diff | hist) . . (+376) . . Financing activity (current)
- 10:55, 15 July 2020 (diff | hist) . . (+435) . . N Financial budgets (Created page with "Financial budgets are the financial budgets include the capital expenditures budget and the cash budget. It culminates in a budgeted balance sheet. ==Definitions== Accord...") (current)
- 10:54, 15 July 2020 (diff | hist) . . (+163) . . Favorable variance (current)
- 10:54, 15 July 2020 (diff | hist) . . (+407) . . N Facility-level activities (Created page with "Facility-level activities are activities and costs incurred no matter how many units, batches, or products are produced in the plant. ==Definitions== According to Manag...") (current)
- 10:48, 15 July 2020 (diff | hist) . . (+220) . . External failure costs (current)
- 10:48, 15 July 2020 (diff | hist) . . (+379) . . N External costs (Created page with "External costs are costs borne by society as a result of a company's operations and the products and services it sells. ==Definitions== According to Managerial Accounti...") (current)
- 10:46, 15 July 2020 (diff | hist) . . (+186) . . Equivalent units (current)
- 10:45, 15 July 2020 (diff | hist) . . (+332) . . Extended producer responsibility laws (current)
- 10:44, 15 July 2020 (diff | hist) . . (+367) . . N Extended producer responsibility laws (Created page with "Equivalent units are express the amount of work done during a period in terms of fully completed units of output. ==Definitions== According to Managerial Accounting by...")
- 10:43, 15 July 2020 (diff | hist) . . (+558) . . N Environmental Management Accounting (Created page with "Environmental Management Accounting (EMA) is a system used for the identification, collection, analysis, and use of two types of information for internal decision maki...") (current)
- 10:43, 15 July 2020 (diff | hist) . . (+277) . . Enterprise resource planning
- 10:43, 15 July 2020 (diff | hist) . . (+445) . . N Eight wastes (Created page with "Eight wastes are defects, overproduction, waiting, not utilizing people to their full potential, transportation, inventory, movement, excess processing. ==Definitions== A...") (current)
- 10:42, 15 July 2020 (diff | hist) . . (+358) . . N Eco-efficiency (Created page with "Eco-efficiency is achieving economic savings by producing goods and services with fewer ecological resources ==Definitions== According to Managerial Accounting by Braun...") (current)
(newest | oldest) View (newer 50 | older 50) (20 | 50 | 100 | 250 | 500)
