A Level Accounting: Cost and Management Accounting (9706)

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91 lessons

2.1, 2.1.1 · Costs and cost behaviour

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2.1.2-2.1.3 · Materials: inventory valuation and just in time

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2.2.1-2.2.2 · Absorption costing

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2.2.3 · Marginal costing and break-even analysis

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Marginal cost and contribution

Preview12m

Costing and profit statements using marginal costing

Preview12m

Reconciling marginal and absorption profits

12m

The break-even point

12m

The contribution to sales ratio

12m

Output for a target profit

12m

Margin of safety

12m

Interpreting a break-even chart

12m

Uses and limitations of marginal costing and break-even analysis

12m

Marginal costing and break-even: practice

Marginal costing and break-even: exam practice

15m

Marginal costing and break-even: summary

2.2 · Decision-making using marginal costing

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4.1, 4.1.1-4.1.3 · Activity based costing (ABC)

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4.2.1-4.2.2 · Standard costing: materials and labour variances

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4.2, 4.2.3-4.2.4 · Standard costing: overhead and sales variances

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4.3.1-4.3.3 · Budgeting and budgetary control

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2.2.3 · Marginal costing and break-even analysisLesson 3 of 12

Reconciling marginal and absorption profits

The two profits differ by the fixed overhead carried in the change in inventory.

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