By Robert Scarlett
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Extra resources for CIMA Revision Cards: Performance Evaluation (CIMA Revision Cards)
The management accountant may model a cost structure in the form of fixed, variable and semi-variable costs – reflecting the way in which different costs vary with output. Revenue structure – the manner in which the revenues of an operation vary with the level and structure of Unit sales. The accountant may develop a model of revenue structure to take account of the nature of the market. Break even point – the level of output at which neither a profit nor a loss is made. The break even point can be expressed in the form of Units made and sold, sales revenue, or percent of capacity worked.
Performance metric – a measurement used to indicate the standard of performance. , budget with actual. , a standard cost or a standard selling price provide possible internal benchmarks with which actual costs and selling price can be compared. 34 ————————————————————————————————————————— –––––––––––––––––––––––––––––– The Theory and Practice of Standard Costing Standard costing and the budgetary control report K Key points The whole scheme of things involves preparing periodic (typically monthly) statements, which reconcile budget profit with actual profit.
56 ————————————————————————————————————————— ––––––––––––––––––––––––––––––– Basic Aspects of Management Accounting Relevant costs Definitions Relevant cost – a cost which will be incurred or avoided, depending on the decision that is made. Such a cost may be described as being ‘decision relevant’. Irrelevant cost – a cost which will be incurred, regardless of the decision that is made. Such a cost may be described as being ‘not decision relevant’ and should normally be excluded from one’s appraisal of the options.