Lecture Management accounting (5e): Chapter 6 - Kim Langfield-Smith

This chapter presents the following content: What are service organisations? differences between service and manufacturing businesses; value chains in service firms, retailers and wholesalers; service production environments; activity-based costing for services; case study: Service costing at Adelaide Bank; when should firms estimate their service costs? flow of costs in service firms; costing in retail and wholesale businesses.

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Service costing