» Từ khóa: Management accounting

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 mku 21/04/2016 316 1 Download

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

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 mku 21/04/2016 342 1 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 mku 21/04/2016 301 1 Download

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

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 mku 21/04/2016 289 1 Download

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

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 mku 21/04/2016 325 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Activity-based 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 mku 21/04/2016 272 1 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 mku 21/04/2016 360 1 Download

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

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 mku 21/04/2016 313 1 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 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 mku 21/04/2016 326 1 Download

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