» Từ khóa: managing costs

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 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