• Lecture Management accounting (5e): Chapter 16 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 16 - Kim Langfield-Smith

    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 vcef 15/06/2016 66 0

  • Lecture Management accounting (5e): Chapter 14 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 14 - Kim Langfield-Smith

    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 vcef 15/06/2016 63 0

  • Lecture Management accounting (5e): Chapter 15 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 15 - Kim Langfield-Smith

    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 vcef 15/06/2016 62 0

  • Lecture Management accounting (5e): Chapter 17 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 17 - Kim Langfield-Smith

    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 vcef 15/06/2016 59 0

  • Lecture Management accounting (5e): Chapter 13 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 13 - Kim Langfield-Smith

    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 vcef 15/06/2016 60 0

  • Lecture Management accounting (5e): Chapter 19 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 19 - Kim Langfield-Smith

    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 vcef 15/06/2016 56 0

  • Lecture Management accounting (5e): Chapter 18 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 18 - Kim Langfield-Smith

    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 vcef 15/06/2016 61 0

  • Lecture Management accounting (5e): Chapter 20 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 20 - Kim Langfield-Smith

    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 vcef 15/06/2016 68 0

  • Lecture Management accounting (5e): Chapter 21 - Kim Langfield-Smith

    Lecture Management accounting (5e): Chapter 21 - Kim Langfield-Smith

    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 vcef 15/06/2016 53 0

  • Lecture Financial accounting (7/e): Chapter 4 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 4 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 4 - Adjustments, financial statements, and the quality of earnings. After studying this chapter, you should be able to: Explain the purpose of a trial balance; explain the purpose of adjustments and analyze the adjustments necessary at the end of the period to update balance sheet and income statement accounts; present an income statement with earnings per share, statement of stockholders' equity, balance sheet, and statement of cash...

     17 p vcef 15/06/2016 59 0

  • Lecture Financial accounting (7/e): Chapter 1 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 1 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 1 - Financial statements and business decisions. After studying this chapter, you should be able to: Recognize the information conveyed in each of the four basic financial statements and the way that it is used by different decision makers, identify the role of generally accepted accounting principles (GAAP) in determining the content of financial statements, distinguish the roles of managers and auditors in the accounting...

     15 p vcef 15/06/2016 62 0

  • Lecture Financial accounting (7/e): Chapter 3 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 3 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 3 - Operating decisions and the income statement. In this chapter we will discuss how business activities affect the income statement of a company. We will also look at how these activities are recognized, recorded and measured. Finally, we will look at the preparation of an income statement.

     17 p vcef 15/06/2016 47 0

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