» Từ khóa: financial accounting

Chapter 4 - Product costing systems. The main contents of this chapter include all of the following: Product costing, different costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead costs to products, accounting for manufacturing overheads, types of product costing systems, job costing, process costing.

 32 p lhu 28/05/2016 218 1 Download

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

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.

 31 p lhu 28/05/2016 276 1 Download

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

Chapter 1 - Management accounting: information for creating value and managing resources. In this chapter students will be able to: Australian organisations in the 21st century, what is management accounting? management accounting and financial accounting information, management accountants within organisations, management accounting processes and techniques, planning and control, Important considerations in the design of management accounting...

 33 p lhu 28/05/2016 211 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Management accountants, Business environment

Chapter 3 - Cost behaviour, cost drivers and cost estimation. This chapter presents the following content: What are cost behaviour, cost estimation and cost prediction?; cost drivers; cost behaviour patterns; the relevant range; engineered, committed and discretionary costs; cost structures in modern business environments; cost estimation; practical issues in cost estimation.

 34 p lhu 28/05/2016 148 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Cost behaviour

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.

 33 p lhu 28/05/2016 130 1 Download

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

Chapter 7 - A closer look at overhead costs. The main contents of this chapter include all of the following: What are overhead costs? allocating indirect costs: some general principles, allocating overhead costs to products, activity-based costing compared with the two-stage cost allocation process, evaluating the alternatives for allocating overheads, issues in estimating overhead rates, allocating indirect costs to responsibility centres,...

 29 p lhu 28/05/2016 149 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Overhead costs

Chapter 8 - Activity-based costing. The main contents of this chapter include all of the following: Problems with conventional product costing systems, activity-based costing, activity-based costing model, different forms of ABC activity-based versus conventional product costs when to use ABC impediments to using ABC other activity-based costing issues activity-based costing in service organisations.

 31 p lhu 28/05/2016 154 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Activity-based costing

Chapter 12 - Financial performance reports and transfer pricing. After completing this unit, you should be able to: Decentralisation and responsibility accounting, responsibility centres, new developments in organisational structuring, financial performance reports, transfer pricing.

 30 p lhu 28/05/2016 236 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Financial performance reports

Chapter 10 - Standard costs for control: direct material and direct labour. This chapter presents the following content: Controlling costs, setting standards, calculating standard cost variances, investigating significant variances and taking corrective action, behavioural impact of standard costing, cost control through assigning responsibility, standard costs for product costing.

 31 p lhu 28/05/2016 179 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Controlling costs