Lecture

Cost Management Decisions

Related lectures (32)

Covers management control tools, budgets, variances analysis, production budget, material purchases, cash payments, and comprehensive cash budget.

Financial Accounting Basics

Covers the basics of financial accounting, including the accounting process, types of information, and financial statements.

Accounting Basics: Debits, Credits, and Ledger

Introduces accounting basics such as the ledger, T-accounts, and debit/credit entries for recording transactions in businesses.

Inventory Cost Flows: Methods and Principles

Explains inventory cost flows, manufacturing vs. merchandising activities, and cost accounting principles.

Financial Accounting Basics

Covers the basics of financial accounting, including the accounting process and types of financial information.

Financial Accounting Basics

Covers financial and managerial accounting basics, including the accounting process, types of information, reporting, and financial statements.

Managerial Accounting Systems: Framework and Budget Plans

Discusses the framework of managerial accounting systems and the importance of cost accounting methods.

Accounting Basics: Assets, Liabilities, Equity

Covers the basics of accounting, including assets, liabilities, and equity, using a practical example to illustrate financial concepts.

Accounting Fundamentals

Covers the basics of accounting, focusing on ledgers, debit and credit entries, rules, transactions, and inventory management.

The Accounting Equation: Assets = Liabilities + Owners' Equity

Explains the accounting equation: assets equal liabilities plus owners' equity, using practical examples from JJ's Lawn Care Service.

Financial Analysis: Ratios and Comparisons

Explores financial analysis methods, emphasizing the importance of ratio comparisons and trend evaluations in assessing company performance.

Activity-Based Costing: Benefits and Implementation

Introduces Activity-Based Costing, a method for accurate product cost allocation and decision-making in financial and managerial accounting.

Financial Accounting Basics

Covers the basics of financial accounting, including balance sheets, income statements, assets, liabilities, and owners' equity.

Accounting Basics: Inventory and Cost Management

Covers accounting basics, inventory cost flows, cost accounting systems, and manufacturing operations.

Financial Accounting: The Balance Sheet

Covers financial accounting basics, focusing on the balance sheet and how business transactions affect financial statements.

Accounting Basics: Manufacturing Operations

Introduces accounting for manufacturing operations, covering product costs, financial statements, depreciation, provision, and adjusting entries.

Financial Year End Closing: Procedures and Guidelines

Delves into the annual financial year end closing process at EPFL, emphasizing the importance of accurate financial reporting and timely validation of invoices.

Financial Ratio Analysis

Explores the importance of financial ratios in analyzing company performances and evaluating management strategies.

Financial Management and Accounting Decisions

Explores financial result analysis, new reporting systems, and the significance of budgeting in accounting decisions.

Optimal Abatement Strategies

Explores optimal abatement strategies, including cost analysis and policy implications.