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Module 10 Decision Theory · Paper 12 Management Accounting | CA CMA CS Hub

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CMA
Intermediate
Management Accounting
Decision Theory

Module 10H: Decision Theory

Module 10 Decision Theory

Paper 12 Management Accounting · CMA · Intermediate · Entry 56 of 60

Module 10 of 60 syllabus entries

Full Paper 12 syllabus

What's in Module 10 Decision Theory

Decision Making under CertaintyDecision Making under Certainty
Decisions Making under RiskDecisions Making under Risk
Decision Making under UncertaintyDecision Making under Uncertainty
Decision TreeDecision Tree

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PreviousPreparation of Responsibility Report NextDecision Making under Certainty

All 60 entries in Paper 12

A: Introduction to Management Accounting

Introduction to Management Accounting3 chapters

B: Activity Based Costing

This entry is transcribed from “CMA Syllabus 2022” (CMA Syllabus 2022). View the source →

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Module 2Activity Based Costing6 chapters

Traditional Cost System
Definition and Meaning of Activity Based Costing (ABC)
Steps in ABC System
Cost Pools and Cost Drivers
Merits and Demerits of ABC System
Activity Based Information and Decision Making

C: Decision Making Tools

Marginal Costing6 chapters
Applications of Marginal Costing in Short Term Decision Making9 chapters
Transfer Pricing5 chapters

D: Standard Costing and Variance Analysis

Standard Costing and Variance Analysis5 chapters

E: Forecasting, Budgeting and Budgetary Control

Forecasting, Budgeting and Budgetary Control4 chapters

F: Divisional Performance Measurement

Divisional Performance Measurement6 chapters

G: Responsibility Accounting

Responsibility Accounting2 chapters
- Concept of Cost, Revenue, Profit and Responsibility Centres
- Preparation of Responsibility Report

H: Decision Theory

Decision TheoryYou are here4 chapters

6Evaluation of Alternative Choices

7Subcontracting and Ancillarisation

8Expansion of Business

9Shutdown or Continue