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Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith
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
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems
Lecture Management accounting: An Australian perspective: Chapter 8 - Kim Langfield-Smith
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
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Activity-based costing, Product costing systems
Lecture Management accounting: An Australian perspective: Chapter 4 - Kim Langfield-Smith
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
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Product costing, Manufacturing businesse, Designing product costing systems
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