Managerial Accounting Terms

Is a branch of accounting that is concerned with the identification, measurement, analysis, and interpretation of accounting information so that it can be used to help managers make informed operational decisions.

• Financial accounting

• International trade accounting

• Managerial accounting

• Minimalistic accounting

What is the meaning of this term: "Asset"?

• Activo

• Pasivo

• Patrimonio

• Liquidez

Are those costs that do not vary based on the level of production or sales:

• Variable

• Fixed

• Direct

• Indirect

What is the meaning of this term: "Cash flow analysis"

• Análisis de costos

• Evaluación financiera

• Análisis de flujo de caja

• Evaluación de flujo de costos

What is the meaning of this term: "Accounts Receivable (A/R)"?

• Cuentas por cobrar

• Cuentas por pagar

• Cuentas por ejecutar

• Cuentas por registrar

These are extensively used as a quantitative expression of the company's plan of operation:

• Trend analysis

• Budgets

• Forecasts

• Capital

It involves using historical data, seasonal information, or data specific to certain events, to predict and create estimates about the future financial performance of the business.

• Trends

• Budgets

• Forecasting

• Data analysis

What is the meaning of this term "Inventory turnover analysis"?

• Análisis financiero

• Análisis de pronóstico de inventarios

• Análisis de continuidad del negocio

• Análisis de rotación de inventarios

It involves evaluating the costs and benefits of a proposed project or investment to determine whether it makes sense from a financial perspective.

• Cost-benefit analysis

• Cost-benefit trending

• Product costing

• Product valuation

It breaks down the variable, fixed, direct and indirect costs involved in the production of goods or services to determine the total costs involved.

• Marginal costing

• Product costing and valuation

• Cash flow analysis

• Constraint analysis