Module
Management Accounting
Management Accounting
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- 01The accountant inside the decision
- 02Plan, decide, control
- 03When data becomes information
- 04Three streams of organisational data
- 05The hidden price of information
- 06Where costs belong
- 07How costs behave
- 08Objects, units and responsibility centres
- 09A report that earns attention
- 10Choose a sample before it chooses you
- 11The cost line and the high-low clue
- 12When high and low are not simple
- 13Correlation is not a confession
- 14Forecast with a line, then question the line
- 15Find the signal in a time series
- 16Seasonality: add it or multiply it
- 17Index numbers make unlike dates comparable
- 18Weighted indices and a product's changing life
- 19Big data needs five questions
- 20Name the variable before analysing it
- 21Three centres, three stories
- 22Measure the spread, not only the centre
- 23Expected value and the bell-shaped warning
- 24A spreadsheet is a model, not an answer
- 25Materials: from request to record
- 26The two costs pulling inventory apart
- 27EOQ: the square root of a trade-off
- 28Discounts and gradual replenishment
- 29Reorder, issue and value
- 30Just in time, just with discipline
- 31Labour time becomes labour cost
- 32Pay systems change behaviour
- 33Turnover, efficiency and capacity
- 34Overhead starts with allocation
- 35Service centres send costs back
- 36Absorb overhead without losing the trail
- 37Contribution pays for the fixed world
- 38One factory, two profit views
- 39Reconcile the profits, then judge the methods
- 40Cost one job or one batch
- 41Normal loss is expected; abnormal loss is news
- 42Split products and the next decision
- 43Give a service a measurable unit
- 44Three alternatives to one broad overhead rate
- 45A budget is a conversation with numbers
- 46Start with the limiting factor
- 47From sales to production
- 48Materials: use first, then buy
- 49Budget hours before payroll
- 50Cash arrives on a different clock
- 51Build the budgeted profit statement
- 52Make the statement of financial position balance
- 53Ask what if before reality does
- 54A fair comparison needs a flexible budget
- 55Flex line by line
- 56Budget the asset before buying the invoice
- 57Interest grows on its own history
- 58Appraise cash, not accounting appearance
- 59NPV turns a timeline into value today
- 60Annuities and perpetuities save repeated typing
- 61IRR finds the rate where NPV disappears
- 62Payback asks how soon, not how much value
- 63A variance becomes useful when it changes action
- 64Report what the manager can influence
- 65Targets can focus effort or bend it
- 66Who builds the budget changes the budget
- 67Set a standard that can still teach
- 68Sales variances begin with actual volume
- 69Materials: pay differently, use differently
- 70Labour: the rate and the hours
- 71Variable overhead follows the activity base
- 72Fixed overhead: spending and volume
- 73Investigate patterns, not isolated letters
- 74Bridge absorption profit one cause at a time
- 75Bridge marginal contribution before profit
- 76Measure the mission, not only the month
- 77Profitability and liquidity answer different fears
- 78Efficiency, gearing and the numbers beside money
- 79Four windows of the balanced scorecard
- 80From critical success to one counted signal
- 81Economy, efficiency and effectiveness
- 82Use the resource, not merely own it
- 83ROI can shrink ambition; RI can price capital
- 84Quality is designed, measured and learned
- 85Control the cost, then challenge the design
- 86Value analysis asks what the customer buys
- 87The early warning may not carry a euro sign
- 88Performance without profit as the final answer
- 89Write the report that starts the next action
- 90Congratulations on completing the module