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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 303 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 339 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
Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith
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 305 1
Lecture Management accounting: An Australian perspective: Chapter 15 - Kim Langfield-Smith
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 286 1
Lecture Management accounting: An Australian perspective: Chapter 17 - Kim Langfield-Smith
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 265 1
Lecture Management accounting: An Australian perspective: Chapter 18 - Kim Langfield-Smith
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 269 1
Lecture Management accounting: An Australian perspective: Chapter 20 - Kim Langfield-Smith
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 295 1
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