» Từ khóa: managing costs

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 199 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 171 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 190 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 203 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 131 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 185 2 Download

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

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 195 2 Download

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

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 186 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 233 2 Download

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

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 189 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Standard costs, Direct material

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 188 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Managing suppliers, Analysing supplier costs

This chapter introduce the cost volume profit analysis. This chapter includes contents: Cost volume profit analysis at the Melbourne Theatre Company, the break-even point, the importance of the break-even point at Linney's, graphing cost volume profit relationships,...

 30 p fbu 23/02/2016 194 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Graphing cost volume profit relationships, Sensitivity analysis