financial and management accounting

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financial and management accounting by Mind Map: financial  and management accounting

1. management accounting

1.1. internal use

1.1.1. budgeting cash inflows trade receivables cash outflows payment for goods expenses direct labour closing cash

1.1.2. cost accounting ABC system traditional costing system absorption costing

1.1.3. capital budgeting long term investment payback, ROI, NPV,IRR strategic more than 2 years short term investment operational break even analysis 1-2 years

1.1.4. key performance indicator financial perspective net profit total shareholder´s return revenue growth rate return on investment return on equity quality perspective efficiency perspective human resources perspective

2. financial accounting

2.1. Annual report

2.1.1. income statement revenue grossmargin operating expenses

2.1.2. balance sheet assets long time assets current assets liabilities current liability shareholder´s equity

2.1.3. Cash flow statement investing activities operating activities financial activities