Table of Contents
Management Consultancy
Management Accounting and Basic Concepts
Financial Statement Analysis
Cost Behavior and Cost Classification
Cost-Volume-Profit (CVP) Analysis
Variable and Absorption Costing
Relevant Costing
Activity Based Costing (ABC)
Total Quality Management (TQM)
Standard Costing and Variance Analysis
Comprehensive Budgeting
Capital Budgeting
Cost of Capital
Management Consultancy
- Basic Concepts – Lecture 1, Part 1
- Professional Attributes of Consultants – Lecture 1, Part 1
- Stages of Management Consultancy – Lecture 1, Part 2
Management Accounting and Basic Concepts
- Basic Concepts – Lecture 1, Part 3
- Financial Accounting vs Management Accounting – Lecture 1, Part 3
- Line vs Staff Functions – Lecture 1, Part 3
- Treasurer vs Controller – Lecture 1, Part 3
- Ethical Standards for Management Accountants – Lecture 1, Part 4
Financial Statement Analysis
- Basic Concepts – Lecture 1, Part 5
- Horizontal vs Vertical Analysis – Lecture 1, Part 5
- Financial Ratio Analysis -Lecture 1, Part 5
- Liquidity Ratio – Lecture 1, Part 5
- Activity Ratio – Lecture 1, Part 5
- Solvency Ratio – Lecture 1, Part 5 & 6
- Profitability Ratio – Lecture 1, Part 6
- Market-test Ratio – Lecture 1, Part 6
Cost Behavior and Cost Classification
- Basic Concepts – Lecture 2, Part 1
- Cost Behavior Patterns – Lecture 2, Part 2
- Methods in Segregating Mixed Cost: – Lecture 2, Part 2
- Account Analysis – Lecture 2, Part 2
- Conference Method – Lecture 2, Part 2
- Engineering Method – Lecture 2, Part 2
- Scattergraph Method – Lecture 2, Part 2
- High-low Method – Lecture 2, Part 4
- Least-square Method / Linear Regression – Lecture 2, Part 5
- Correlation Analysis – Lecture 2, Part 6
Cost-Volume-Profit (CVP) Analysis
- Basic Concepts – Lecture 2, Part 9
- Break-even Point – Lecture 2, Part 9
- Profit Planning – Lecture 2, Part 12
- Sensitivity Analysis – Lecture 2, Part 18
- Degree of Operating Leverage – Lecture 2, Part 18
- Margin of Safety – Lecture 2, Part 18
- Point of Indifference – Lecture 2, Part 21
- Sales Mix – Lecture 2, Part 22 & 23
Variable and Absorption Costing
- Variable Costing vs Absorption Costing – Lecture 3, Part 1 & 2
Relevant Costing
- Basic Concepts – Lecture 3, Part 8
- Management Decisions: – Lecture 3, Part 8
- Make or Buy a Component – Lecture 3, Part 8
- Accept or Reject Special Order – Lecture 3, Part 10
- Keep or Drop a Segment – Lecture 3, Part 13
- Sell as is or Process Further a Product – Lecture 3, Part 17
- Shutdown or Continue Operations – Lecture 3, Part 17
- Scrap or Rework Defective Product – Lecture 3, Part 18
- Product Mix Decision – Lecture 3, Part 20
Activity Based Costing (ABC)
- Advantages of ABC – Lecture 4, Part 1
- Disadvantages of ABC – Lecture 4, Part 1
- When to Use ABC? – Lecture 4, Part 1
- Traditional Costing vs Activity Based Costing (ABC) – Lecture 4, Part 1
Total Quality Management (TQM)
- Basic Concepts – Lecture 4, Part 1
- Quality Cost – Lecture 4, Part 1
Standard Costing and Variance Analysis
- Basic Concepts – Lecture 4, Part 2
- Computation for Standard Cost per Unit – Lecture 4, Part 2
- Quantity Standard – Lecture 4, Part 2
- Variance Analysis: – Lecture 4, Part 2
- Direct Material Variance – Lecture 4, Part 2
- Direct Labor Variance – Lecture 4, Part 2
- Factory Overhead Variance – Lecture 4, Part 2
Comprehensive Budgeting
- Basic Concepts – Lecture 5, Part 1
- Advantages and Limitations of Budgeting – Lecture 5, Part 1
- Approaches in Budgeting – Lecture 5, Part 1
- Budgets vs Standards – Lecture 5, Part 1
- Budgeting Process – Lecture 5, Part 2
- Types of Budget – Lecture 5, Part 1
- Budgeting Methodologies – Lecture 5, Part 3
- Master Budget – Lecture 5, Part 3
Capital Budgeting
- Basic Concepts – Lecture 5, Part 9
- Capital Budgeting Process – Lecture 5, Part 9
- Types of Projects – Lecture 5, Part 9
- Time Value of Money – Lecture 5, Part 9
- Elements of Capital Budgeting – Lecture 5, Part 9
- Net Investments – Lecture 5, Part 11
- Cash Flows – Lecture 5, Part 11 & 12
- Discount Rate – Lecture 5, Part 12 & 13
- Techniques in Capital Budgeting – Lecture 5, Part 15
- Accounting Rate of Return (ARR) – Lecture 5, Part 15
- Non-Discounted Techniques – Lecture 5, Part 15
- Discounted Techniques – Lecture 5, Part 17/Lecture 6, Part 1
- Investment Decisions – Lecture 6, Part 2
- Capital Rationing – Lecture 6, Part 2
Cost of Capital
- Capital Structure – Lecture 6, Part 3
- Cost of Preferred Stock – Lecture 6, Part 3
- Dividend Growth Model (DGM) – Lecture 6, Part 3
- Capital Asset Pricing Model (CAPM) – Lecture 6, Part 3
- Retained Earnings Breakpoint – Lecture 6, Part 3
- Marginal Cost of Capital – Lecture 6, Part 3
