(43).---PORTFOLIO MANAGEMENT.

Portfolio Theory. (1). Introduction. The analysis of risk and uncertainty concentrates in some way on altering future returns to ...

(42).---PORTFOLIO MANAGEMENT.

INTRODUCTION. (1).Definition . Asset allocation is the process of deciding how to distribute an investor’s wealth among different ...

(41).---PORTFOLIO MANAGEMENT.

PORTFOLIO MANAGEMENT. On our blog we will discuses next month About PORTFOLIO MANAGEMENT this will be one of the most important topic ...

Cost Variance Interpretation: Causes & Relationships

Variance analysis compares actual performance with a standard or budget. Calculating a variance is only the first step. Good management acc...

(39).---SALES VARIANCES.

Sales Variances. Total sales marginal variances. The total sales margin variance seeks to identify the influence which the sales func...

(38).---OVERHEAD COST VARIANCES.

Variable overhead variances. The total variable overhead variance is the difference between standard variable overheads charged to prod...

(37).---DIRECT LABOUR COST VARIANCES.

Direct Labour Cost Variances. The direct labour total cost variance ( the difference between that output should have cost & what it ...

(36).---VARIANCE ANALYSIS.

Variance Analysis. A variance is the difference between planned, budgeted, or standard cost & actual cost; and similarly for reven...

(35).---BUDGETS AND STANDARDS COMPARED.

Budgets and Standards Compared. A budget is a quantified monetary plan future period, which managers will try to achive. Its majour...

(34).---TYPES OF PERFORMANCE STANDARD.

Types Of Performance Standard. The setting of standards raises the problem of how demanding the standard should be, Should the stan...

(33).---MANAGEMENT ACCOUNTING FOR BUSINESS

The term ‘Management accounting for business’ is referred to the arrangement and adoption of all information related to accounts which assi...

(32).---SETTING STANDARD FOR OVERHEADS , SELLING PRICE & MARGIN.

Setting Standards For Overheads , Selling Price & Margin. Setting Standards For Overheads. The standard overhead absorption...

(31).---SETTING STANDARDS FOR MATERIAL COSTS-LABOUR COSTS.

Setting Standards For Materials Costs . Direct material prices will be estimated by the purchasing department from their knowledge ...

(30).---STANDARD COSTING.

Standard Costing. The Uses Of Standard Costing. A standard cost is a carefully predeternined estimated unit cost. Standard ...

(29).---UNIT TRUSTS AND INVESTMENT TRUSTS.

Unit Trusts & Investment Trusts. A unit trusts is a fund organization which mobilies savings /funds from small investors by sell...

(28).---TYPES OF SWAPS.

Types Of Swaps. There are four types of swaps. (1). Interest Rate Swaps. (2).Currency Swaps. (3).Commodity Swaps. (4).Equity Sw...

(27).---DERIVATTIVES / DERIVATIVE INSTRUMENTS.

Derivattives / Derivative Instruments. A derivattives is an instrument , value of which is derived from the value of another investme...

(26).---EFFICIENT CAPITAL MARKET & EMH ( Efficient Market Hypothesis ).

Efficient Market & EMH. In an efficient capital market, security prices adjust rapidly to the infusion of new information. And t...

(25).INTEREST RATE RISK MANAGEMENT.

Interest Rate Risk Management. CONTINUE FROM POST 24... The traditional method of managing interest rate risk has been fixed -r...