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Lecture Management accounting: An Australian perspective: Chapter 1 - Kim Langfield-Smith
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 336 1
Lecture Management accounting: An Australian perspective: Chapter 2 - Kim Langfield-Smith
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 292 1
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 281 1
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 314 1
Lecture Management accounting: An Australian perspective: Chapter 3 - Kim Langfield-Smith
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 264 1
Lecture Management accounting: An Australian perspective: Chapter 7 - Kim Langfield-Smith
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 353 1
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 302 1
Lecture Management accounting: An Australian perspective: Chapter 9 - Kim Langfield-Smith
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 321 1
Lecture Management accounting: An Australian perspective: Chapter 11 - Kim Langfield-Smith
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 301 1
Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith
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 337 1
Lecture Management accounting: An Australian perspective: Chapter 10 - Kim Langfield-Smith
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 255 1
Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith
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 272 1
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