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- 13:15, 15 July 2020 (diff | hist) . . (+436) . . N Periodic inventory (Created page with "Periodic inventory is an inventory system in which Cost of Goods Sold is calculated at the end of the period rather than every time a sale is made. ==Definitions== Accord...") (current)
- 13:14, 15 July 2020 (diff | hist) . . (+428) . . Period costs (current)
- 13:14, 15 July 2020 (diff | hist) . . (+432) . . N Performance scorecard or performance dashboard (Created page with "Performance scorecard or performance dashboard is a report displaying the measurement of KPis, as well as their short-term and long-term targets. ==Definitions== Accordin...") (current)
- 13:13, 15 July 2020 (diff | hist) . . (+311) . . N Performance reports (Created page with "Performance reports are reports that compare actual results against budgeted figures. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition)...") (current)
- 13:13, 15 July 2020 (diff | hist) . . (+551) . . N Perfection standards (Created page with "Perfection standards are standards based on perfect or ideal conditions that do not allow for any waste in the production process, machine breakdown, or other inefficienci...") (current)
- 13:13, 15 July 2020 (diff | hist) . . (+560) . . N Participative budgeting (Created page with "Participative budgeting is budgeting that involves the participation of many levels of management, 509 Payback period. The length of time it takes to recover, in net cash...") (current)
- 13:10, 15 July 2020 (diff | hist) . . (-2) . . Operating activity (current)
- 13:09, 15 July 2020 (diff | hist) . . (+548) . . N Overallocated Manufacturing Overhead (Created page with "Overallocated Manufacturing Overhead is the amount of manufacturing overhead allocated to jobs is more than the amount of manufacturing overhead costs actually incurred; r...") (current)
- 13:09, 15 July 2020 (diff | hist) . . (+216) . . Outsourcing
- 13:08, 15 July 2020 (diff | hist) . . (+374) . . N Outliers (Created page with "Outliers is abnormal data points; data points that do not fall in the same general pattern as the other data points. ==Definitions== According to Managerial Accounting...") (current)
- 13:07, 15 July 2020 (diff | hist) . . (+382) . . N Other indirect manufacturing costs (Created page with "Other indirect manufacturing costs is all manufacturing overhead costs aside from indirect materials and indirect labor. ==Definitions== According to Managerial Account...") (current)
- 13:07, 15 July 2020 (diff | hist) . . (+168) . . Opportunity cost (current)
- 13:07, 15 July 2020 (diff | hist) . . (+624) . . N Operating leverage factor (Created page with "Operating leverage factor is at a given level of sales, the contribution margin divided by operating income; the operating leverage factor indicates the percentage change...") (current)
- 13:06, 15 July 2020 (diff | hist) . . (+350) . . N Operating Leverage (Created page with "Operating Leverage is the relative amount of fixed and variable costs that make up a firm's total costs. ==Definitions== According to Managerial Accounting by Braun, Ti...") (current)
- 13:06, 15 July 2020 (diff | hist) . . (+500) . . N Operating income percentage (Created page with "Operating income percentage is the percentage of each sales dollar that becomes income from the company's primary business operations before considering interest and incom...") (current)
- 13:05, 15 July 2020 (diff | hist) . . (+209) . . Operating income (current)
- 13:05, 15 July 2020 (diff | hist) . . (+437) . . N Operating budgets (Created page with "Operating budgets are the budgets needed to run the daily operations of the company. The operating budgets culminate in a budgeted income statement. ==Definitions== Accor...") (current)
- 13:05, 15 July 2020 (diff | hist) . . (+426) . . Operating activity
- 13:04, 15 July 2020 (diff | hist) . . (+251) . . Offshoring
- 13:00, 15 July 2020 (diff | hist) . . (+497) . . N Non-value-added activities (Created page with "Non-value-added activities are activities that neither enhance the customer's image of the product or service nor provide a competitive advantage; also known as waste acti...") (current)
- 12:59, 15 July 2020 (diff | hist) . . (+424) . . N Non-governmental organizations (Created page with "Non-governmental organizations (NGOs) is not-for-profit organizations that serve the public interest, such as Greenpeace and Sierra Club. ==Definitions== According to...") (current)
- 12:59, 15 July 2020 (diff | hist) . . (+520) . . N Nonconformance costs (Created page with "Nonconformance costs is the combination of internal failure and external failure costs; the costs incurred when a product is defective and therefore does not conform to it...") (current)
- 12:57, 15 July 2020 (diff | hist) . . (+404) . . N Net present value (NPV (Created page with "Net present value (NPV) is the difference between the present value of the investment's net cash inflows and the investment's cost. ==Definitions== According to Manager...") (current)
- 12:57, 15 July 2020 (diff | hist) . . (+294) . . N Net book value (Created page with "Net book value is the original cost of assets less accumulated depreciation. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Net...") (current)
- 12:56, 15 July 2020 (diff | hist) . . (+320) . . N Monetary information (Created page with "Monetary information is the type of information traditionally used in accounting systems. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th editio...") (current)
- 12:56, 15 July 2020 (diff | hist) . . (+220) . . Mixed cost (current)
- 12:55, 15 July 2020 (diff | hist) . . (+340) . . N Merchandising company (Created page with "Merchandising company is a company that resells tangible products previously bought from suppliers. ==Definitions== According to Managerial Accounting by Braun, Tietz (...") (current)
- 12:55, 15 July 2020 (diff | hist) . . (+492) . . N Materials requisition (Created page with "Materials requisition is a written or electronic document requesting that specific materials be transferred from the raw materials inventory storeroom to the production fl...") (current)
- 12:53, 15 July 2020 (diff | hist) . . (+1) . . Materials flow accounting (current)
- 12:52, 15 July 2020 (diff | hist) . . (+573) . . N Materials flow accounting (Created page with "*Materials flow accounting (MFA). An accounting system in which all physical inputs to an organization's operations are reconciled with output generated. The goal is t...")
- 12:51, 15 July 2020 (diff | hist) . . (+652) . . N Materia lity (Created page with "Materia lity is an important concept in CSR reporting defined as those aspects of a business that reflect the organization's significant economic, environmental, and socia...") (current)
- 12:50, 15 July 2020 (diff | hist) . . (+314) . . N Master budget variance (Created page with "Master budget variance is the difference between actual results and the master budget. ==Definitions== According to [[Managerial Accounting by Braun, Tietz (5th edition)]...") (current)
- 12:48, 15 July 2020 (diff | hist) . . (+231) . . Master budget (current)
- 12:47, 15 July 2020 (diff | hist) . . (+326) . . Mass customization (current)
- 12:47, 15 July 2020 (diff | hist) . . (+137) . . Marketing
- 12:47, 15 July 2020 (diff | hist) . . (+151) . . Marginal cost (current)
- 12:46, 15 July 2020 (diff | hist) . . (+215) . . Margin of safety (current)
- 12:46, 15 July 2020 (diff | hist) . . (+265) . . Manufacturing overhead (current)
- 12:45, 15 July 2020 (diff | hist) . . (+185) . . Manufacturing cycle time (current)
- 11:57, 15 July 2020 (diff | hist) . . (+392) . . N Manufacturing company (Created page with "Manufacturing company is a company that uses labor, plant, and equipment to convert raw materials into new finished products. ==Definitions== According to Managerial Ac...") (current)
- 11:57, 15 July 2020 (diff | hist) . . (+243) . . Management by exception (current)
- 11:56, 15 July 2020 (diff | hist) . . (+370) . . Management accounting (current)
- 11:56, 15 July 2020 (diff | hist) . . (+323) . . Line of credit (current)
- 11:55, 15 July 2020 (diff | hist) . . (+652) . . N Life-cycle assessment (Created page with "Life-cycle assessment (LCA) is studying the environmental and social impact of a product or service over its entire life, from "cradle to grave," in attempt to minimiz...") (current)
- 11:55, 15 July 2020 (diff | hist) . . (+276) . . Leverage
- 11:49, 15 July 2020 (diff | hist) . . (+763) . . N LEED certification (Created page with "LEED certification LEED, which stands for Leadership in Energy and Environmental Design, is a certification system developed by the U.S. Green Building Council as a way of...") (current)
- 11:48, 15 July 2020 (diff | hist) . . (+300) . . N Lean thinking (Created page with "Lean thinking is a philosophy and business strategy of operating without waste. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :L...") (current)
- 11:47, 15 July 2020 (diff | hist) . . (+287) . . N Lead indicators (Created page with "Lead indicators are performance measures that predict future performance. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Lead in...") (current)
- 11:47, 15 July 2020 (diff | hist) . . (+332) . . N Lag indicators (Created page with "Lag indicators is performance indicators that reveal the results of past actions and decisions. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th...") (current)
- 11:45, 15 July 2020 (diff | hist) . . (+474) . . N Labor time record (Created page with "Labor time record is a written or electronic document that identifies the employee, the amount of time spent on a particular job, and the labor cost charged to a job. ==D...") (current)
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