ACCA F2 Management Accounting - 2010 - Study text - Emile Woolf Publishing
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Index
© EWP Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides 455
Relevant costs of labour 329
Relevant costs of materials 326
Relevant costs of non-current
assets (NCAs) 334
Remuneration methods 114
Reorder level 106, 107
Repeated distribution technique 138
Revenue centre 17
Risk 62
S
Safety inventory 107
Sales account 175
Sales budget 245
Sales price variance 284
Sales value at the split-off point basis 234
Sales value less further processing
costs basis 234
Sales variances: 284
causes 286
Sales volume contribution variance 293
Sales volume variance 284
Scrap value of normal loss 208
Selling and distribution costs 28
Semi-fixed cost 44
Semi-variable cost 44
Sensitivity analysis 85
Service centres 133
Service costing 199
Service department costs: apportionment 136
Service departments 131
Set-up costs 102, 198
Simultaneous equations 355
Single limiting factor 340
Spreadsheet 80, 245, 362
Standard costing 258, 259
Standard costs 258
Standard hours produced 278
Standard marginal costing - variances 292
Statement of cost per equivalent unit 219
Statement of equivalent units 219
Statement of evaluation 219
Stepped fixed cost 46
Strategic planning 15
Sunk costs 325
Supply lead time 106
T
Tactical planning 15
Target profit and CVP analysis 315
Time sheets 112
Time-based systems 114
Total contribution 181
Total fixed overhead cost variance 276
Total fixed production overhead
cost variance 277
U
Uncertainty 62
Under-absorbed fixed production overhead 277
Under-absorbed overhead 150
Under-absorption 150
Usage variance 266
V
Variable cost 42
Variable cost variances 263
Variable overhead: 155
absorption costing 155
costs 178
efficiency variance 273
Variable production overhead:
efficiency variance 273
expenditure variance 273
Variances: interrelationships 288
Volume variance 152, 278
Paper F2: Management Accounting
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F2 Study Text - Management Accounting
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