» Từ khóa: lecture management

Chapter 1 - Management accounting: information for managing resources and creating value. The objectives of this chapter are to introduce: Organisations in the 21st century, what is management accounting? Management accountants within organisations. Inviting you refer.

 29 p fbu 23/02/2016 177 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Australian organisations, Management accounting information, Management accounting systems

This chapter introduce the management accounting: basic terms and concepts. The contents of this chapter includes: Management accounting information, conventional vs. contemporary management accounting systems, emphasis on cost, cost classifications, cost behaviour,... Inviting you refer.

 30 p fbu 23/02/2016 198 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Management accounting information, Management accounting systems, Emphasis on cost

Chapter 3 introduce the product costing systems. Learning objectives of this chapter include: Product costing systems, different product costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead coststo products,...

 30 p fbu 23/02/2016 169 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Product costing, Manufacturing businesse, Designing product costing systems

Lecture Management accounting: An Australian perspective - Chapter 6 introduce the service costing. After studying this chapter you will be able to understand what are service organisations? Cost classifications in service organisations.

 30 p fbu 23/02/2016 186 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Service costing, Cost classifications, The value chain

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 198 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems

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 129 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Cost behaviour, Cost drivers, Cost drivers

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 183 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Overhead costs, Departmental overhead rates, Estimating overhead rates

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 208 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance measures, Return on investment

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 192 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Flexible budgets, Standard costs for control

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 224 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Budgeting systems, Purposes of budgeting

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 182 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Managing costs, Time for customer value

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 230 2 Download

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