Most Popular Managerial Accounting Topics

High Low Method

High-Low method is one of the several techniques which are used to split a mixed cost into its fixed and variable components ...

Breakeven Point of Sales Mix

Sales mix is the proportion in which two or more products are sold. For the calculation of break-even point for sales mix, following assumptions are ...

Breakeven Point by Equation Method

Break-even is the point of zero loss or profit. It can be calculated by equation method which uses the cost volume equation ...

Cost Behaviour

Cost behavior refers to the way different types of production costs change when there is a change in level of production activity ...

Cost Classifications

Cost is a sacrifice of resources to obtain a benefit or any other resource. Costs are classified as follows ...

Recent Managerial Accounting Topics

Payback Period

Payback period is one of the simplest investment appraisal technique. Payback period is the time in which the initial cash outflow of investment is expected to be recovered from the cash inflows generated by the investment ...

Discounted Payback Period

Discounted payback period is an alternative to simple payback period and it accounts for time value of money by discounting the cash inflows of the project ...

Net Present Value

Net present value is one of the most reliable measure used in capital budgeting. It is the present value of net cash inflows generated by a project less the initial investment on the project ...

Sales Budget

Sales budget is a component of master budget and it shows the expected number of sales units of a period and the expected price per unit ...

Production Budget

Production budget is a schedule showing planned production in units which must be made by a manufacturer during a specific period to meet the expected demand for sales and the planned finished goods inventory ...