1 of 147
Definition
Allocating cost base on cost drivers
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Process costing Just In Time ( jit)
, Burns And Scapens (2000) Activity Based Costing (ABC)
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2 of 147
Definition
Prediction model- Z = 1.2X1 1.4X2 3.3X3 0.6X4 1.0X5
X1- working capital/total assets, X2- Retained earnings, X3- ROCE, X4-
Market value of equity, X5 Revenue. (X3 higest weight)
>2.7- non failure, <1.8 failure, 1.8<Z<2.7 uncertain
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Z score Z-score
Mission Ratios
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, 3 of 147
Definition
Business improvement technique, Internal - Easy, relevant, less likely to
cause radical change. External (competitor)- Valuable, hard to collect
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Benchmarking Value Chain
Balanced Scorecard Target Costing
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4 of 147
Definition
A budget that flexes with volume. A: highlights cost of unused capacity.
D: most cost fixed
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Rolling budgets Rolling budget
, Flexible budgetting Zero Based Budgetting
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5 of 147
Definition
(average recievables/ Credit sales) x 365
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Porter's Five Forces Current ratio
Fisher equation Recievables period
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6 of 147
Definition
Profit after tax/ Number of equity shares
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Definition
Allocating cost base on cost drivers
Give this one a try later!
Process costing Just In Time ( jit)
, Burns And Scapens (2000) Activity Based Costing (ABC)
Don't know?
2 of 147
Definition
Prediction model- Z = 1.2X1 1.4X2 3.3X3 0.6X4 1.0X5
X1- working capital/total assets, X2- Retained earnings, X3- ROCE, X4-
Market value of equity, X5 Revenue. (X3 higest weight)
>2.7- non failure, <1.8 failure, 1.8<Z<2.7 uncertain
Give this one a try later!
Z score Z-score
Mission Ratios
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, 3 of 147
Definition
Business improvement technique, Internal - Easy, relevant, less likely to
cause radical change. External (competitor)- Valuable, hard to collect
Give this one a try later!
Benchmarking Value Chain
Balanced Scorecard Target Costing
Don't know?
4 of 147
Definition
A budget that flexes with volume. A: highlights cost of unused capacity.
D: most cost fixed
Give this one a try later!
Rolling budgets Rolling budget
, Flexible budgetting Zero Based Budgetting
Don't know?
5 of 147
Definition
(average recievables/ Credit sales) x 365
Give this one a try later!
Porter's Five Forces Current ratio
Fisher equation Recievables period
Don't know?
6 of 147
Definition
Profit after tax/ Number of equity shares
Give this one a try later!
