• Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith

    Chapter 5 introduce the process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing.

     30 p fbu 23/02/2016 12 2

  • Lecture Management accounting: An Australian perspective: Chapter 3 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 3 - Kim Langfield-Smith

    Chapter 3 introduce the cost behaviour, cost drivers and cost estimation. In this chapter you will learn: What are cost behaviour, cost estimation and cost prediction? Cost drivers. Inviting you refer for more information.

     30 p fbu 23/02/2016 11 2

  • Lecture Management accounting: An Australian perspective: Chapter 7 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 7 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective - Chapter 7 provides a closer look at overhead costs. This chapter include objectives: What are overhead costs? Allocating indirect costs: some general principles, allocating overhead costs to products. Inviting you refer.

     32 p fbu 23/02/2016 17 2

  • Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith

    This chapter presents internal financial reports and traditional financial measures (e.g. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered.

     30 p fbu 23/02/2016 13 2

  • Lecture Management accounting: An Australian perspective: Chapter 11 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 11 - Kim Langfield-Smith

    This chapter introduce the standard costs for control: Flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...

     30 p fbu 23/02/2016 21 2

  • Lecture Management accounting: An Australian perspective: Chapter 9 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 9 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective - Chapter 9 introduce the budgeting systems. In this chapter, students will be able to understand: strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool,...

     30 p fbu 23/02/2016 20 2

  • Lecture Management accounting: An Australian perspective: Chapter 15 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 15 - Kim Langfield-Smith

    This chapter is an expansion of chapter 14 from the second edition, and relates contemporary cost management and time management to the generation of customer value. As in the previous edition, cost management techniques include activity-based management, business process re-engineering, and life-cycle costing. There is a more detailed coverage of target costing. The new material on time-based management includes measures of break-even time...

     30 p fbu 23/02/2016 14 2

  • Lecture Management accounting: An Australian perspective: Chapter 8 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 8 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective - Chapter 8 introduce the activity-based costing. Learning objectives of chapter: Problems with conventional product costing systems, an activity-based costing model, initial decisions about ABC at Mason & Cox, using the ABC model for product costing at Mason & Cox, activity-based versus conventional product costs,...

     30 p fbu 23/02/2016 22 2

  • Lecture Management accounting: An Australian perspective: Chapter 10 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 10 - Kim Langfield-Smith

    This chapter introduce the standard costs for control: Direct material and direct labour. Learning objectives of this chapter include: Controlling costs, setting standards, investigating significant variances and taking corrective actions,...and another contents.

     30 p fbu 23/02/2016 13 2

  • Lecture Management accounting: An Australian perspective: Chapter 16 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 16 - Kim Langfield-Smith

    These three important and cutting-edge topics, which can all be viewed as part of supply-chain management, are brought together in a new chapter. In particular, e-commerce contributions to supplier and customer management are emphasised. New concepts that are covered in this chapter include enterprise resource planning (ERP) systems, customer relationship management (CRM), and B2B (business-to-business) relationships.

     30 p fbu 23/02/2016 17 2

  • Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith

    After completing this chapter, you should be able to: understand the various purposes of performance measurement systems and the role of these systems in enhancing customer value and shareholder value; understand why conventional financial measures are not sufficient for managing an organisation; describe the characteristics of contemporary approaches to performance measurement;...

     30 p fbu 23/02/2016 17 2

  • Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith

    Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems.

     30 p fbu 23/02/2016 16 2

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