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Finance - Coggle Diagram
Finance
Stock Management and Control
EOQ
EPR
Re-order Point
Safety Stock
ABC Classification Method
Materials Requirement Planning (MRP) Systems.
Just-In-Time (JIT) Purchasing
Assumptions of the EOQ formula
Budgets
6 Purposes of Budgets.
Stages in the Budget Process
Functional and Master Budgets
Limitations of Incremental Budgeting
Zero-based Budgeting
Activity-based Budgeting
Performance Management and Transfer Pricing
Non-divisionalised vs. Divisionalised structures
Traditional Types of Segments
Performance Measures
Impact of Inflation, Depreciation & Capital Budgeting
Long-term consequences of using short-term performance measures such as profit, return on investment and residual income
Sound Transfer Pricing System
Minimum Transfer Price
Capacity Constraints
Intermediate Market
Maximum Transfer Price
Strategy
SWOT
PESTEL
Stakeholder Analysis
Generic Competitive Strategies
Porters Five Forces
CVP Analysis
Accountant vs Economist CVP model
Linear Cost & Revenue Functions in Accountant’s Model
Break-even, Contribution & Profit-volume Graphs
CVP Analysis Assumptions
Direct and Absorption Costing
Reporting Income Statements (Statement of Comprehensive Income) Drawn Up On A Direct and Absorption Costing Basis
Direct vs Absorption Costing System
Profit Reconciliation
Arguments For & Against Direct & Absorption Costing System
Short Term Decision Making
Relevance and Irrelevance
Different Type of Decisions
Quantitative Framework for Each Decision
Qualitative Factors for a Decision
Relevant Costs of Direct (materials & labour)
Standard Costing
Mix and yield
Price and Volume Variance
Flex budget