Management Accounting

Subject Index

Accounting-Systems 3.1 Activity-based Costing 7.4

Budgeting E.1

Cost Center 6.2 Cost Center Allocation 6.1 Costing 7.1 Costs 2.5 Costs Behavior 5.1

Decision Making D.1 Deposit 2.4 Direct Costs 5.2 Disbursement 2.3

Energy 4.3 Evaluation 4.4 Expenditure 2.4

Fifo-Method 4.7 First-in-first-out 4.7 Fixed Costs 5.3 Fixed-cost-cover-method 9.1 Full Costing B.1

Indirect Costs 5.2

Job Costing 7.3, 7.5

Kind of Costs 4.1

Labor costs 4.8 Last-in-first-out 4.6 Lifo-Method 4.6 Linear Regression 5.6

Merchandise 4.3

Operating Cost Center 6.4

Package materials 4.3 Payment 2.3 Planning E.1 Price Calculation 7.9 Pricing 12.1 Product Program 11.2 Profit 8.1

Raw materials 4.3 Revenues 2.5 risks 4.12

Salary costs 4.8 Support materials 4.3

Turn-over-method 8.2 Two-point-method 5.6 Expenses Minimum price

Value based costing 7.6 Value increments 2.5 Variable Costing C.1 Variable Costs 5.3 Variances 13.2

Horngren, Datar, Foster
Cost Accounting