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Lecture Management accounting: An Australian perspective: Chapter 11 - Kim Langfield-Smith
This chapter introduce the standard costs for control: Flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...
30 p cntp 24/03/2016 339 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Flexible budgets, Standard costs for control
Lecture Management accounting: An Australian perspective: Chapter 4 - Kim Langfield-Smith
Chapter 3 introduce the product costing systems. Learning objectives of this chapter include: Product costing systems, different product costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead coststo products,...
30 p cntp 24/03/2016 442 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Product costing, Manufacturing businesse, Designing product costing systems
Lecture Management accounting: An Australian perspective: Chapter 3 - Kim Langfield-Smith
Chapter 3 introduce the cost behaviour, cost drivers and cost estimation. In this chapter you will learn: What are cost behaviour, cost estimation and cost prediction? Cost drivers. Inviting you refer for more information.
30 p cntp 24/03/2016 347 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Cost behaviour, Cost drivers, Cost drivers
Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith
Chapter 5 introduce the process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing.
30 p cntp 24/03/2016 366 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems
Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith
Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems.
30 p cntp 24/03/2016 417 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance reports, Transfer pricing
Lecture Management accounting: An Australian perspective: Chapter 7 - Kim Langfield-Smith
Lecture Management accounting: An Australian perspective - Chapter 7 provides a closer look at overhead costs. This chapter include objectives: What are overhead costs? Allocating indirect costs: some general principles, allocating overhead costs to products. Inviting you refer.
32 p cntp 24/03/2016 401 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Overhead costs, Departmental overhead rates, Estimating overhead rates
Lecture Management accounting: An Australian perspective: Chapter 8 - Kim Langfield-Smith
Lecture Management accounting: An Australian perspective - Chapter 8 introduce the activity-based costing. Learning objectives of chapter: Problems with conventional product costing systems, an activity-based costing model, initial decisions about ABC at Mason & Cox, using the ABC model for product costing at Mason & Cox, activity-based versus conventional product costs,...
30 p cntp 24/03/2016 460 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Activity-based costing, Product costing systems
Lecture Management accounting: An Australian perspective: Chapter 9 - Kim Langfield-Smith
Lecture Management accounting: An Australian perspective - Chapter 9 introduce the budgeting systems. In this chapter, students will be able to understand: strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool,...
30 p cntp 24/03/2016 332 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Budgeting systems, Purposes of budgeting
Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith
This chapter presents internal financial reports and traditional financial measures (e.g. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered.
30 p cntp 24/03/2016 355 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance measures, Return on investment
Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith
After completing this chapter, you should be able to: understand the various purposes of performance measurement systems and the role of these systems in enhancing customer value and shareholder value; understand why conventional financial measures are not sufficient for managing an organisation; describe the characteristics of contemporary approaches to performance measurement;...
30 p cntp 24/03/2016 364 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Contemporary approaches, Non-financial measures
Lecture Management accounting: An Australian perspective: Chapter 20 - Kim Langfield-Smith
Lecture Management accounting: An Australian perspective - Chapter 20 introduce the capital expenditure decisions. This chapter include objectives: The capital expenditure approval process, techniques for analysing capital expenditure proposals, discounted cash flow analysis,...
30 p cntp 24/03/2016 344 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Capital expenditure decisions, Analysing capital expenditure proposals, Internal rate of return
Lecture Management accounting: An Australian perspective: Chapter 15 - Kim Langfield-Smith
This chapter is an expansion of chapter 14 from the second edition, and relates contemporary cost management and time management to the generation of customer value. As in the previous edition, cost management techniques include activity-based management, business process re-engineering, and life-cycle costing. There is a more detailed coverage of target costing. The new material on time-based management includes measures of break-even time...
30 p cntp 24/03/2016 368 1
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Managing costs, Time for customer value
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