TAILIEUCHUNG - Lecture Principles of accounting (2005): Chapter 22 - Needles, Powers, Crosson

Chapter 22 - Activity-based systems - ABM and JIT. Chapter 22 provides a discussion of activity-based systems: activity-based management and just-in-time. It discusses activity-based management in relation to the value chain, supply chain, and cost hierarchy, and it compares the just-in-time philosophy to activity-based costing. | Activity-Based Systems: ABM and JIT Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University Chapter 22 Learning Objectives Explain the role of activity-based systems in the management cycle. Define activity-based management (ABM) and discuss its relationship to the supply chain and value chain. Distinguish between value-adding and nonvalue-adding activities, and describe process value analysis. Learning Objectives (cont’d) Define activity-based costing and explain how a cost hierarchy and bill of activities are used. Define the just-in-time (JIT) operating philosophy and identify the elements of a JIT operating environment. Identify the changes in product costing that result when a firm adopts a JIT operating environment. Learning Objectives (cont’d) Define and apply backflush costing, and compare the cost flows in traditional and backflush costing. Compare ABM and JIT as activity-based systems. Activity-Based Systems and Management Objective 1 Explain the role of .

• Kế toán - Kiểm toán
• Principles of accounting
• Lecture Principles of accounting
• Nguyên lý kế toán
• Accounting information
• Activity based systems
• Activity based management
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Accounting information systems
• Fundamental system principles
• Technology based accounting systems
• Financial accounting
• Managerial accounting
• Managerial cost
• Reporting manufacturing activities
• Merchandising operations
• Accounting cycle
• Completing the accounting cycle
• Classified balance sheet
• Accounting for partnerships
• Partnership form of organization
• Basic partnership accounting