TAILIEUCHUNG - Lecture Management accounting (5/e): Chapter 6 - Kim Langfield-Smith

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. | Chapter 6 Service costing 6- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline 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 6- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith What are service organisations? Organisations that deliver help, utility or care, providing an experience, information or other intellectual content where the majority of the value is intangible rather than residing in any physical products Service organisations dominate many

• Kế toán - Kiểm toán
• Management accounting
• Lecture Management accounting
• Management accounting information
• Financial accounting
• Service costing
• Management accountants
• Business environment
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Managerial accounting
• Management accounting systems
• Costing systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
• Cost accounting in action
• Advanced fraud
• Managing resources
• Australian organisations
• Emphasis on cost
• Managing value
• Social management accounting
• Corporate social responsibility
• Paper F2
• Revision kit 2016
• Document management accounting
• Management accounting Review
• Implementation of management accounting
• Study text 2016
• Tiếng Anh kinh doanh
• F2 Management Accounting
• ACCA Paper F2
• Paper F2 Management Accounting
• Book ACCA Management Accounting
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Inflation accounting
• Current purchasing power method
• Current cost accounting method