» Từ khóa: activity based costing

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Lecture Managerial accounting (14/e) - Chapter 7: Activity-based costing: a tool to aid decision making

This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. After studying chapter 7, you should be able to: Understand activity-based costing and how it differs from a traditional costing system, assign costs to cost pools using a first-stage allocation, compute activity rates for cost pools,...

18 p fbu 23/06/2016 172 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Activity-based costing, Customer margins
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 233 2

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Activity-based costing, Product costing systems

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