TAILIEUCHUNG - 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 costs to products,. | Chapter 4 Product costing systems Product costing systems Product costing systems accumulate product-related costs and use procedures to assign them to the final products In some businesses upstream and downstream costs are regarded as product-related Product costs are the input to the product costing system Different product costs for different purposes Product costs can include upstream, manufacturing and downstream costs Inclusion of various costs depends on the time frame and type of decision to be made Managers’ needs for product cost information will vary depending on the type of decision to be made and managers’ personal preferences continued Different product costs for different purposes Cost for inventory valuation for eternal reporting must include only manufacturing costs For long-term decision about products a wider definition may be used Product costs are used to value inventory, for short-term and strategic decision making, for planning and controlling costs

• Kế toán - Kiểm toán
• Management accounting
• Lecture Management accounting
• Managing resources
• Product costing
• Manufacturing businesse
• Designing product costing systems
• Management accounting information
• Financial accounting
• 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
• 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