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Management v financial accounting

Costing definitions

Costing for different orgs and digital costing

CGMA cost transformation model

Absorption costing overview

Overhead absorption rates

Over and under absorption

Advantages and disadvantages of absorption costing

Types of activities and drivers

Advantages and disadvantages of ABC

Marginal costing overview

Advantages and disadvantages of marginal costing - part 1

Advantages and disadvantages of marginal costing - part 2

Pricing strategies - part 1

Pricing strategies - part 2

Theory of constraints

Throughput accounting - part 1

Throughput accounting - part 2

Standards - part 1

Standards - part 2

Material variances

Labour variances

Variable overhead variances

Fixed overhead variances

Sales variances

Operating statements and causes of variances

Sales mix and quantity variances - part 1

Sales mix and quantity variances - part 2

Reasons for sales variances

Advantages and disadvantages of sales variances

Planning and operational variances - part 1

Planning and operational variances - part 2

Lesson 11

Types of activities and drivers

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Advantages and disadvantages of ABC

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