Explain:

1. Standard cost
2. ideal standard vs practical standard
3. Talk about Flexible budget+ (+ Variances actual)
4. Do you will use ideal standard in the accounting computation?
5. Target costing (pricing) + difference with others method
6. Cost of idle capacity and financial report
7. How do you resolve constrained resource
8. Pricing a product
9. Full costing, absorption, direct in pricing?
10. Does Amortisation is present in your cash budget?
11. How do you compute the cost of good manufactured? Formula
12. Cost of good sold formula
13. Period cost and product (absorption method)
14. Statement cash flow (indirect method)
15. Distinction between variable and fixed cost
16. Degree of operating leverage
17. Job cost
18. Income statement
19. Example of ethic and managerial account
20. Traceable cost and non traceable cost
21. conversion cost
22. Overapplied overhead explanation situation
23. Cost allocation
24. Why conversion cost important in process costing system
25. Cash flow statement
26. Compute cash flow starting from revenue (direct method) > es starting from revenue=10000 Non cash account balance example Ammortizzation, depreciation, provisions (accantonamenti)
27. Come il costo opportunit pu entrare in una scelta di make or buy (opportunity cost in make or buy decisions)
28. 2 Approaches for constrained resources
29. Starting from Free cash flow and net cash from operating activities
30. Variance analysis
31. Gain asset in which way are computed in the operating activities and why are computed
32. How do you split underapplied ovh in job order costing > 2 method for computing overapplied/underapplied
33. Activity drivers + example of transaction driver
34. Income statement: computing prepaid expense: net income will increase or decrease?