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

1.1.1.1. cash inflows

1.1.1.1.1. trade receivables

1.1.1.2. cash outflows

1.1.1.2.1. payment for goods

1.1.1.2.2. expenses

1.1.1.2.3. direct labour

1.1.1.3. closing cash

1.1.2. cost accounting

1.1.2.1. ABC system

1.1.2.2. traditional costing system

1.1.2.3. absorption costing

1.1.3. capital budgeting

1.1.3.1. long term investment

1.1.3.1.1. payback, ROI, NPV,IRR

1.1.3.1.2. strategic

1.1.3.1.3. more than 2 years

1.1.3.2. short term investment

1.1.3.2.1. operational

1.1.3.2.2. break even analysis

1.1.3.2.3. 1-2 years

1.1.4. key performance indicator

1.1.4.1. financial perspective

1.1.4.1.1. net profit

1.1.4.1.2. total shareholder´s return

1.1.4.1.3. revenue growth rate

1.1.4.1.4. return on investment

1.1.4.1.5. return on equity

1.1.4.2. quality perspective

1.1.4.3. efficiency perspective

1.1.4.4. human resources perspective

2. financial accounting

2.1. Annual report

2.1.1. income statement

2.1.1.1. revenue

2.1.1.2. grossmargin

2.1.1.3. operating expenses

2.1.2. balance sheet

2.1.2.1. assets

2.1.2.1.1. long time assets

2.1.2.1.2. current assets

2.1.2.2. liabilities

2.1.2.2.1. current liability

2.1.2.2.2. shareholder´s equity

2.1.3. Cash flow statement

2.1.3.1. investing activities

2.1.3.2. operating activities

2.1.3.3. financial activities