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Module 3 Marginal Costing · Paper 12 Management Accounting | CA CMA CS Hub

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Management Accounting
Marginal Costing

Module 3C: Decision Making Tools

Module 3 Marginal Costing

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

Module 3 of 60 syllabus entries

Full Paper 12 syllabus

What's in Module 3 Marginal Costing

ConceptConcept
Cost-Volume-Profit AnalysisCost-Volume-Profit Analysis
Break-Even Charts and Profit ChartsBreak-Even Charts and Profit Charts
Multiple Product Break Even AnalysisMultiple Product Break Even Analysis
Differential Cost AnalysisDifferential Cost Analysis

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PreviousActivity Based Information and Decision Making NextConcept

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.

Marginal Costing Vs. Absorption Costing (advanced applications)Marginal Costing Vs. Absorption Costing (advanced applications)

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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 CostingYou are here6 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