TAILIEUCHUNG - 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,. | Chapter 8 Activity-based costing Problems with conventional product costing systems General features of conventional systems Direct material and direct labour costs are traced to products Manufacturing overhead costs are allocated to products using a predetermined overhead rate Manufacturing overhead rate is calculated using some measure of production volume Non-manufacturing costs are not assigned to products continued Problems with conventional product costing systems Failure to adapt to the changing business environment Increasing levels of non-volume-driven manufacturing overhead costs Increasing proportion of non-manufacturing costs Causes of changes in costs Changing product structures Indicators of problems with a product costing system Product costing systems are likely to result in inaccurate product cost when Proportion of direct labour costs decrease Proportion of manufacturing overhead costs increase Proportion of manufacturing overhead costs, not related directly to .

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• Lecture Management accounting
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• Strategic management accounting
• Activity based costing
• Product costing systems
• Management accounting information
• Financial accounting
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• Component of accounting system
• Managerial accounting
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• Costing systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
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• Advanced fraud
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• Book ACCA Management Accounting
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