
Marginal Analysis, CMA(US )Part 2
This video gives the detailed explanation of Explicit(Out-of-Pocket) and Implicit (Opportunity Costs) -Decision Analysis CMA(US )Part 2 Important terminologies used in Financial Decision Analysis, Management Accounting • Add/ Keep or Drop a Segment CMA(US), ... Link to Add/Drop a product or service • Finance Lease ( Lessee Accounting Tre... Link to Finance Lease • Joint Cost Allocation/ Service Cost A... Link to Joint Cost Allocation- Constant Gross Margin %age NRV method • Joint Cost Allocation- Estimated N... Link to Joint Cost Allocation- Estimated NRV method or Net Realisable Method • Joint Cost Allocation - Sales Value ... Link to Joint Cost Allocation-Sales value at split off Method • Make or Buy(Insourcing vs. Outsourcin... Make or buy Decisions-Applying Marginal Analysis- Decision Making Video link • Joint Cost Allocation Physical Unit ... Link to Joint Cost Allocation(-Physical Unit Method) CMA Part1/Part2} • Make or Buy(Insourcing vs. Outsourcin... Link to Make or Buy Decision(CMA Part 2) • Decision Analysis CMA (US), Part2, ... Marginal Analysis/ Decision Making Link • Relevant and Irrelevant Cost, Increme... Relevant and Irrelevant Cost Link • HIgh- Low Method ,CMA(US) ) Part 1, H... High -Low Method (CMA Part1) Link • Step Down Method of Service Cost Allo... step down method of service cost allocation Link • Direct Method of Service Cost Allocat... Direct Method of allocating Service Cost Video Link CMA Part 2 Strategic Financial Management The following six topics are covered in CMA Part 2: • Financial Statement Analysis – 20% • Corporate Finance – 20% • Decision Analysis – 25% • Risk Management – 10% • Investment Decision – 10% • Professional Ethics – 15%