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Module 2 Activity Based Costing · Paper 12 Management Accounting | CA CMA CS Hub

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Intermediate
Management Accounting
Activity Based Costing

Module 2B: Activity Based Costing

Module 2 Activity Based Costing

Paper 12 Management Accounting · CMA · Intermediate · Entry 5 of 60

Module 2 of 60 syllabus entries

Full Paper 12 syllabus

What's in Module 2 Activity Based Costing

Traditional Cost SystemTraditional Cost System
Definition and Meaning of Activity Based Costing (ABC)Definition and Meaning of Activity Based Costing (ABC)
Steps in ABC SystemSteps in ABC System
Cost Pools and Cost DriversCost Pools and Cost Drivers
Merits and Demerits of ABC System

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PreviousRole of a Management Accountant in Modern Business World NextTraditional Cost System

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 →

CA CMA CS Hub does not republish institute material. Every entry links to what the institute itself publishes. All Intermediate subjects.

Merits and Demerits of ABC System

Activity Based Information and Decision MakingActivity Based Information and Decision Making

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Module 2Activity Based CostingYou are here6 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 Theory4 chapters

6Evaluation of Alternative Choices

7Subcontracting and Ancillarisation

8Expansion of Business

9Shutdown or Continue