TAILIEUCHUNG - Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith

Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems. | Chapter 12 Financial performance reports and transfer pricing Decentralisation Benefits Managers of sub-units have better local information about markets and operations to enable them to manage their areas more effectively Provides managerial training for future higher-level managers May lead to greater motivation and job satisfaction for sub-unit managers Allows corporate managers more time for strategic issues Allows the organisation to react more quickly to opportunities and problems as they arise Decentralisation and Responsibility accounting Decentralisation The restructuring of the organisation into smaller sub-units, such as divisions and departments, each with specific operations and decision-making responsibilities Responsibility accounting Assign responsibility to managers to run particular sub-units of the organisation Helps to reinforce the advantages of decentralisation Decentralisation Negative consequences Managers may focus too narrowly on their own sub-unit .

• Kế toán - Kiểm toán
• Management accounting
• Lecture Management accounting
• Managing resources
• Strategic management accounting
• Financial performance reports
• Transfer pricing
• 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