Lecture Management accounting (5e): Chapter 2 - Kim Langfield-Smith

Chapter 2 - Management accounting: cost terms and concepts. In this chapter, you will learn to: Management accounting systems, emphasis on costs, cost classifications: different classifications for different purposes, classifying costs according to their behaviour, direct and indirect costs, controllable and uncontrollable costs, costs across the value chain, manufacturing costs, cost flows in a manufacturing business.

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Management accounting systems