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Lecture Management accounting - Chapter 1: Managerial accounting overview and cost concept
Lecture Management accounting - Chapter 1: Managerial accounting overview and cost concept. This lecture will cover the following: managerial accounting – an overview; cost concept and cost classification;... Please refer to content of this lecture!
28 p dhktna 31/05/2023 10 0
Từ khóa: Lecture Management accounting, Bài giảng Kế toán quản trị, Management accounting, Nature of management accounting, Component of accounting system, Financial accounting, Managerial accounting
Lecture Managerial Accounting - Chapter 12: Planning for Capital Investments
Lecture Managerial Accounting - Chapter 12: Planning for Capital Investments. After studying this chapter, you should be able to: Discuss capital budgeting evaluation, and explain inputs used in capital budgeting; describe the cash payback technique; explain the net present value method; identify the challenges presented by intangible benefits in capital budgeting; describe the profitability index; indicate the benefits of performing a...
62 p dhktna 23/09/2022 50 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Planning for Capital Investments, Capital Investments, Capital budgeting evaluation
Lecture Managerial Accounting - Chapter 9: Budgetary Planning
Lecture Managerial Accounting - Chapter 9: Budgetary Planning. After studying this chapter, you should be able to: Indicate the benefits of budgeting, state the essentials of effective budgeting, identify the budgets the comprise the master budget, describe the sources for preparing the budgeted income statement.
77 p dhktna 23/09/2022 50 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Budgetary planning, Benefits of budgeting, Budgeting process, Master budget
Lecture Managerial Accounting - Chapter 10: Budgetary Control and Responsibility Accounting
Lecture Managerial Accounting - Chapter 10: Budgetary Control and Responsibility Accounting. After studying this chapter, you should be able to: Describe the concept of budgetary control, evaluate the usefulness of static budget reports, explain the development of flexible budgets and the usefulness of flexible budget reports, describe the concept of responsibility accounting.
86 p dhktna 23/09/2022 39 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Budgetary control, Responsibility accounting, Static budget reports
Lecture Managerial Accounting (5/e)- Chapter 13: Statement of Cash Flows
Lecture Managerial Accounting - Chapter 13: Statement of Cash Flows. After studying this chapter, you should be able to: Indicate the primary purpose of the statement of cash flows; distinguish among operating, investing, and financing activities; explain the impact of the product life cycle on a company’s cash flows;…
71 p dhktna 23/09/2022 45 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Statement of cash flows, Cash flows, Indirect method
Lecture Managerial Accounting - Chapter 11: Standard Costs and Balanced Scorecard
After studying this chapter, you should be able to: Distinguish between a standard and a budget, identify the advantages of standard costs, describe how standards are set, indicate the formulas for determining direct materials and direct labor variances, state the formulas for determining manufacturing overhead variances.
66 p dhktna 23/09/2022 48 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Standard costs, Standard cost accounting system, Direct materials
Lecture Managerial Accounting - Chapter 4: Activity-Based Costing
Lecture Managerial Accounting - Chapter 4: Activity-Based Costing. After studying this chapter, you should be able to: Recognize the difference between traditional costing and activity-based costing, identify the steps in the development of an activity-based costing system, identify the activity cost pools used in activity-based costing, identify and use the activity cost drivers in activity-based costing,…
50 p dhktna 23/09/2022 46 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Activity-based costing, Traditional costing systems, New costing system
Lecture Managerial Accounting - Chapter 5: Cost-Volume-Profit
Lecture Managerial Accounting - Chapter 5: Cost-Volume-Profit. After studying this chapter, you should be able to: Distinguish between variable and fixed costs, explain the meaning and importance of the relevant range, explain the concept of mixed costs, state the five components of cost-volume-profit analysis, indicate the meaning of contribution margin and the ways it may be expressed.
75 p dhktna 23/09/2022 38 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Cost-volume-profit relationships, Cost behavior analysis, Variable costs
Lecture Managerial Accounting - Chapter 6: Cost-Volume-Profit Analysis: Additional Issues
Lecture Managerial Accounting - Chapter 6: Cost-Volume-Profit Analysis: Additional Issues. After studying this chapter, you should be able to: Describe the essential features of a cost-volume-profit income statement, Apply basic CVP concepts, Explain the term sales mix and its effects on break-even sales, Determine sales mix when a company has limited resources, Understand how operating leverage affects profitability.
61 p dhktna 23/09/2022 34 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Cost-volume-profit relationships, Cost behavior analysis, Variable costs, Mixed costs
Lecture Managerial Accounting - Chapter 7: Incremental Analysis
Lecture Managerial Accounting - Chapter 7: Incremental Analysis. After studying this chapter, you should be able to: Identify the steps in management’s decision-making process, describe the concept of incremental analysis, identify the relevant costs in accepting an order at a special price, identify the relevant costs in a make-or-buy decision, identify the relevant costs in determining whether to sell or process materials further, identify...
47 p dhktna 23/09/2022 42 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Incremental Analysis, Management’s decision-making process, Financial information, Incremental Analysis Approach
Lecture Managerial Accounting - Chapter 8: Pricing
Lecture Managerial Accounting - Chapter 8: Pricing. After studying this chapter, you should be able to: compute a target cost when the market determines a product price, compute a target selling price using cost-plus pricing, use time-and-material pricing to determine the cost of services provided, determine a transfer price using the negotiated, cost-based, and market-based approaches, explain issues involved in transferring goods between...
74 p dhktna 23/09/2022 45 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Pricing Goods, Target Costing, Cost-Plus Pricing
Lecture Managerial Accounting - Chapter 14: Financial Statement Analysis
Lecture Managerial Accounting - Chapter 14: Financial Statement Analysis. After studying this chapter, you should be able to: Understand the concept of earning power and indicate how irregular items are presented, discuss the need for comparative analysis and identify the tools of financial statement analysis, explain and apply horizontal analysis, explain and apply vertical analysis,...
60 p dhktna 23/09/2022 45 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Financial statement, Financial statement analysis, Earning power
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