Chapter
Evaluating Performance
Strategic Cost ManagementSection A: Strategic Cost Management for Decision Making (60%)15 marks
10 topics
- Variance Analyses: Investigation of Variances
- Variance Analyses: Planning and Operating Variances
- Variance Analyses: Controllable and Non-controllable Variances
- Variance Analyses: Relevant Cost Approach to Variance Analysis
- Variance Analyses: Variance Analysis under Marginal Costing and Absorption Costing
- Variance Analyses: Activity Ratios
- Variance Analyses: Application of Budgetary Control and Standard Costing in Profit Planning
- Variance Analyses: Standard Costing Vs Budgetary Control
- Variance Analyses: Reconciliation of Actual Profit with Standard Profit and /or Budgeted Profit
- Uniform Costing and Inter-firm comparison