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CIMA Revision Cards: Performance Evaluation (CIMA Revision by Robert Scarlett

By Robert Scarlett

CIMA Revision playing cards are the one fabrics written and recommended by means of CIMA. they supply succinct yet entire insurance of the entire significant issues of the hot CIMA 2005 syllabus. The pocket-sized, spiral-bound layout permits them to be carried round simply, making them important assets anyplace you're. Diagrams and bulleted lists are used all through to exhibit the most important issues as sincerely and concisely as attainable. This simplifies the syllabus and makes the issues effortless to profit and be mindful. CIMA Revision playing cards offer: * examination assistance and tricks * A precis of the entire key issues of the hot syllabus* visible aids to consolidate studying * examination targeted, pocket sized revision publications summarising the most important themes of the hot CIMA syllabus * Diagrams and tables all through toughen key suggestions and reduction reminiscence retention and bear in mind * simply moveable measurement - excellent for wallet and baggage

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Extra resources for CIMA Revision Cards: Performance Evaluation (CIMA Revision Cards)

Sample text

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.

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