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Costs and Budgeting - Mind Map

Mind Maps have been produced to introduce topics and give students an overview of key topics being studied. The maps can be viewed as a whole page or, for those who prefer a more linear approach, as a text version.

Costs and Budgeting mind map - linked to larger version

View larger version of the mind map.

  • Costs
    • Fixed (Indirect) Costs
    • Variable (Direct) Costs
    • Semi-variable Costs
    • Marginal Costs
    • Average Costs
    • Contribution
  • Budgets
    • Flexible Budgets
    • Operating Budgets
    • Objectives based Budgets
    • Capital Budgets
    • Actual versus Planned
    • Variance
  • Break Even
    • Total Costs
    • Total Revenue
    • Margin of Safety
  • Cost Centres
    • Full Costing
    • Absorption Costing
    • Marginal Costing
    • Standard Costing
  • Profit Centres
  • Total Revenue
    • Price
    • Quantity Sold