» Từ khóa: management accounting 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.

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

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.

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

Chapter 9 - Budgeting systems. This chapter presents the following content: Strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool, strategic planning and budgeting assumptions, the operating budgets, the financial budgets, budgets in not-for-profit organisations and government agencies, budget administration, behavioural consequences of budgeting, zero-based budgeting and...

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

Chapter 14 - Contemporary approaches to measuring and managing performance. This chapter presents the following content: The purposes of performance measurement, conventional performance measurement, contemporary performance measurement, non-financial measures for operational control, strategic performance measurement systems, does non-financial performance lead to financial performance? benchmarking, warning signs of an inadequate performance...

 30 p lhu 28/05/2016 261 1 Download

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

Chapter 17 - Sustainability and management accounting. This chapter presents the following content: Sustainability for businesses; environmental management accounting; economic, environmental and social impacts; environmental costs; improving supply chain management through measuring environmental and social impacts; sustainability and performance measurement; strategic performance measurement systems (SPMS) and sustainability; environmental...

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Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Environmental management accounting

Chapter 13 - Financial performance measures for investment centres, and reward systems. In this chapter, you will learn: Financial measures in investment centres, return on investments, residual income, measuring profit and invested capital, measures of shareholder value, reward systems, theories of motivation, performance-related reward systems.

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

Chapter 19 - Information for tactical decisions. This chapter presents the following content: The management accountant’s role in decision making, characteristics of relevant information, accept or reject a special order, make or buy a product, outsourcing decisions, add or delete a product or department, joint products: sell or process further,...

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Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Information for tactical decisions

Chapter 16 - Managing costs and quality. In this chapter, the following content will be discussed: Cost management, activity-based management (ABM), business process re-engineering (BPR), life cycle costing and budgeting, target costing, managing throughput, managing quality, total quality management (TQM).

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Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Managing costs

Chapter 15 - Managing suppliers and customers. This chapter presents the following content: Supply chain management, managing suppliers, managing inventory, managing customers, managing time.

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Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Managing suppliers

Chapter 18 - Cost volume profit analysis. In this chapter, you will learn: What is CVP analysis? the break-even point, graphing CVP relationships, target net profit, using CVP analysis for management decisions, CVP analysis with multiple products, including income taxes in CVP analysis, practical issues in CVP analysis, an activity-based approach to CVP analysis, financial planning models.

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Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Cost volume profit analysis

Chapter 20 - Pricing and product mix decisions. The main contents of this chapter include all of the following: Major influences on pricing decision, economic profit-maximising models, pricing strategies, strategic pricing of new products, competitive bidding, legal restrictions on pricing, product mix decisions.

 31 p lhu 28/05/2016 247 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Product mix decisions

Chapter 21 - Information for capital expenditure decisions. In this chapter you will learn: Capital expenditure decisions, the capital expenditure approval process, techniques for analysing capital expenditure projects, other issues in capital expenditure analysis, income taxes and capital expenditure analysis, investments in advanced technologies, post-completion audits, the limitations of capital expenditure analysis.

 31 p lhu 28/05/2016 259 1 Download

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Costing systems, Capital expenditure decisions