Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Management accounting (5/e): Chapter 2 - Kim Langfield-Smith

Chapter 2 - Management accounting: cost terms and concepts . In this chapter, you will learn to: Management accounting systems, emphasis on costs, cost classifications: different classifications for different purposes, classifying costs according to their behaviour, direct and indirect costs, controllable and uncontrollable costs, costs across the value chain, manufacturing costs, cost flows in a manufacturing business. | Chapter 2 Management accounting: cost terms and concepts 2- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Management accounting systems Emphasis on costs Cost classifications: different classifications for different purposes Classifying costs according to their behaviour Direct and indirect costs Controllable and uncontrollable costs Costs across the value chain Manufacturing costs Cost flows in a manufacturing business 2- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Management accounting systems Management accounting systems are tailored to an organisation’s needs Components may include systems for Costing Budgeting Performance measurement Cost management Conventional versus contemporary approaches Contemporary approaches developed in the 1990s in response to . | Chapter 2 Management accounting: cost terms and concepts 2- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Management accounting systems Emphasis on costs Cost classifications: different classifications for different purposes Classifying costs according to their behaviour Direct and indirect costs Controllable and uncontrollable costs Costs across the value chain Manufacturing costs Cost flows in a manufacturing business 2- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Management accounting systems Management accounting systems are tailored to an organisation’s needs Components may include systems for Costing Budgeting Performance measurement Cost management Conventional versus contemporary approaches Contemporary approaches developed in the 1990s in response to changes in the business environment 2- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith 2- Emphasis on costs Why do management accountants pay so much attention to costs? Historic focus on production costs—to value inventory and cost of goods sold for external reporting Ready availability of cost data within the transaction-based accounting system Importance of cost information in managers’ decisions Non-financial information assumes increased importance in contemporary management accounting systems Used to make decisions and manage various sources of customer value and shareholder wealth 2- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Cost