» Từ khóa: managing costs

Chapter 5 - Process costing and operation costing. This chapter presents the following content: Process costing, process costing with work in process inventory, calculation of equivalent units, the effects of beginning and ending work in process inventories, process costing using the weighted average method, process costing using the first-in, first-out (FIFO) method, comparison of weighted average and FIFO, process costing and spoilage,...

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Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Process 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 178 1 Download

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

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 262 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...

 30 p lhu 28/05/2016 254 1 Download

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.

 33 p lhu 28/05/2016 225 1 Download

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,...

 28 p lhu 28/05/2016 266 1 Download

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).

 31 p lhu 28/05/2016 244 1 Download

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.

 28 p lhu 28/05/2016 244 1 Download

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.

 26 p lhu 28/05/2016 243 1 Download

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 248 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