Page 10 - PM Integrated Workbook 2018-19
P. 10

Chapter 1






                          Overview





                                                     Traditional
                         Absorption                                                 Marginal
                           costing                     costing                       Costing
                                                      methods







                                                    A revision of
                                                    Management

                                                 Accounting topics








                     Standard                   Standard costing                           Flexible
                       Costs                                                              budgeting






                    Definition                                                          Controllability





                                                                                        Performance
                       Uses                                                             management





                     Types of
                    standards






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