(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...