Search results
Results From The WOW.Com Content Network
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
Backflush accounting is a subset of management accounting focused on types of "postproduction issuing;" It is a product costing approach, used in a Just-In-Time (JIT) operating environment, in which costing is delayed until goods are finished.
Calculation of Point of Total assumption (the case when EAC exceeds PTA that should be treated as a risk trigger, is shown) The point of total assumption (PTA) is a point on the cost line of the profit-cost curve determined by the contract elements associated with a fixed price plus incentive-Firm Target (FPI) contract above which the seller effectively bears all the costs of a cost overrun.
The UK's Chartered Institute of Management Accountants (CIMA), defines ABC as an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates.
Proven reserves are a subset of producible reserves. Proven reserves (also called measured reserves, 1P, and reserves) is a measure of fossil fuel energy reserves, such as oil and gas reserves and coal reserves.
Its use may also give rise to values that differ significantly from market values. Comparison between the values of assets owned by different entities may be difficult where deprival value is used because it reflects the position of the reporting entity. Critics also point out that the calculation of value in use is difficult and may be subjective.
Jim Clark is the most dominant Drivers' Champion in terms of points scored, with a maximum of 54 points (7 and 6 wins, respectively) in both 1963 and 1965.More recently, Michael Schumacher finished on the podium in every race in the 2002 season, earning 144 of a possible 170 points. [12]
The hydraulic calculation procedure is defined in the applicable reference model codes such as that published by the US-based National Fire Protection Association (NFPA), [2] or the EN 12845 standard, Fixed firefighting system – Automatic sprinkler systems – Design, installation and maintenance.