» Từ khóa: Management accounting

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 mku 21/04/2016 308 1 Download

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

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 mku 21/04/2016 344 1 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: 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 mku 21/04/2016 264 1 Download

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

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 mku 21/04/2016 280 1 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 mku 21/04/2016 312 1 Download

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

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 mku 21/04/2016 294 1 Download

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

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 mku 21/04/2016 272 1 Download

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

Lecture Management accounting: An Australian perspective - Chapter 18 introduce the information for tactical decisions. This chapter include objectives: The management accountant's role in decision making, determining relevant information, information for decisions.

 30 p mku 21/04/2016 276 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Tactical decisions, Information for tactical decisions, Determining relevant information

Lecture Management accounting: An Australian perspective - Chapter 20 introduce the capital expenditure decisions. This chapter include objectives: The capital expenditure approval process, techniques for analysing capital expenditure proposals, discounted cash flow analysis,...

 30 p mku 21/04/2016 304 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Capital expenditure decisions, Analysing capital expenditure proposals, Internal rate of return

This chapter contains a more up-to-date and comprehensive coverage of the factors that influence product and service pricing, and various alternative pricing strategies, such as value-based pricing and economic-value pricing, are presented. An updated section on legal restrictions on pricing is included in this chapter.

 30 p mku 21/04/2016 283 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Product mix decisions, Pricing decisions, Pricing strategies

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 mku 21/04/2016 291 1 Download

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

This chapter provides further aspects of capital expenditure decisions. After studying this chapter you be able to understand: Income taxes and capital expenditure analysis, ranking investment projects, justification of investments in advanced technologies.

 28 p mku 21/04/2016 292 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Capital expenditure decisions, Capital expenditure analysis, Ranking investment projects