Managerial Accounting

RJ Sustiguer, MBA, CPM, REA, REB

School of Professional and Executive Education
Green Valley College Foundation, Inc.
PORTFOLIO REQUIREMENT

This portfolio is to be prepared by the student in order to assess his or her

performance in the class Managerial Accounting.

Define the following Concepts:

Percentage
Rating
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(a) Planning (b) Control (c) Variable

Cost (d) Contribution Margin (e) Fixed
Cost (f) Break even Point (g) Cost
Driver (h) Step Variable Costs (i) Direct
Costs (j) Indirect Costs (k) Activity
Based Costing (l) Quality Costs (m)
Loss Leader (n) Zero Based Budgetting
(o) Cost Center (p) Investment Center
(q) Sales Volume Variance (r) Residual
Income (s) Decentralization (t)
Internal Ranking (u) Kaizen Costing (v)
Job Order Costing (w) Value Chain
Analysis (x) Normal Costing (y)
Manufacturing Costs (z) Standard
Absorption Costing
2

Topic: Cost Volume Profit

Illustrate how the following values are
computed using your own assumptions
or examples. In your illustration, show
the formula, your assumptions, the
process of computation and final value.
a.
b.
c.
d.
e.
f.
g.

Contribution Margin
Operating Leverage
Break even point
Sales in units to achieve Profit
Sales in Pesos to achieve Profit
Target Profit
Margin of Safety

10

Assessed
Rating

h. Total Cost
3

Topic: Balanced Score Card

10

Evaluate your organization using the

Balanced Score Card. Identify 3 to 5
Performance Metric for each of the 4
Perspective in the Scorecard that is
applicable to your organization and
undertake simple qualitative or
descriptive evaluation. Prepare a 2-3
page evaluation.
4

Topic: Responsibility Centers

10

Classify the different departments in

your organization as a revenue center,
cost centers, profit center or
investment
center.
Provide
explanations and reasons for the
classification.

If you are not part of any organization,

you may use an existing organization
you are familiar with.
Topic: Residual Income and Transfer
Pricing

10

Illustrate the following concepts your

own assumptions or examples. In your
illustration, show the formula, your
assumptions,
the
process
of
computation and final value.
a. Residual Income
b. Transfer Pricing
c. Reciprocal Method
6

Topic: Operational and Financial

Budgetting
Prepare a sample Operational Budget
of a business, project or an activity that
you have done in the past or the
present. In your budget, place the
following inputs:
a) Activity/Item
b) Budgeted Costs

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c) Actual Costs
d) Variance
e) Comments on Variance: Was it a
positive or negative variance
and how can it be improved or
minimized?
7

Topic: Just In Time Manufacturing

10

Prepare a 2 Page research paper on

Just in Time Manufacturing with the
following components:

a) What is JIT
b) Advantages of JIT
c) How is JIT Implemented
Implication of JIT to Costing and
Control
Topic: Product Costing

10

Prepare a 2 Page paper on the Flow of

Manufacturing Costs. Present a model
showing the Flow and explain each
component of the model.
9

Topic: Activity Based Costing

10

Define activity based costing and

illustrate the concept of activity based
costing using at least three (3) actual
or simulated examples.
10

Topic: Cost Accounting Cycle

Illustrate the following concepts your
own assumptions or examples. In your
illustration, show the formula, your
assumptions,
the
process
of
computation and final value.
a. Actual Process Costing
b. Job Order Costing
c. Standard Costing

10