» Từ khóa: strategic management accounting

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 211 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 194 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 227 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 185 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 232 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 188 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 187 2 Download

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

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 202 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Contemporary approaches, Non-financial measures

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 219 2 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance reports, Transfer pricing

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 193 2 Download

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