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ACCT20001 (21)

Class Notes for ACCT20001 at University of Melbourne

Cost Management

ACCT20001 Lecture Notes - Lecture 12: Operating Leverage, Standard Cost Accounting, Value Chain

Lecture 12 *introduce examples in response to question 1. (a) Pricing decisions, cost reduction, value-chain analysis strategic decision vs operating decision: strategic - -> longer term -> ...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 11: Operating Leverage, Profit Margin, Marginal Cost

Lecture 11 1a. Flaws of traditional budgeting: Employees are unaware of firms strategies Complex Includes assumptions that are often wrong Doesnt respond well to a volatile and competitive world Leads to poor decision maki...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 9: Carhartt, Outsourcing, Regular Clergy

Lecture 9 Relevant costs and decision-making: Time-consuming Harder to process Exercise 12.11 Accepting the order increases income by 69000 Euros Therefore, do it Analysis of special order: Tactical short-term decisi...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 12: Cost Driver, Regular Clergy, Indirect Costs
Exam

find more resources at oneclass.com ACCT20001 Cost Management Sample review questions solution outlines for LMS Task 1 Affordable Modern Furniture (AMF) Pty. Ltd. designs, manufactures and sells largeamounts of standardize...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 9: Alexon Group, Contribution Margin, Opportunity Cost
Exam

find more resources at oneclass.com ACCT20001 Cost Management - Tutorial Week 9 1. Bhimani 12.11 Relevant-cost approach to short-run pricing decisions. a. Analysis of special order: Sales, 3,000 units 80 240,000 Variable c...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 8: Resource Consumption, Profit Margin
Exam

find more resources at oneclass.com ACCT20001 Cost Management - Tutorial Week 9 2. Bright Forever Flowers: Customer segment profitability including ABC analysis of S G A costs Retail Stores Catalog and Internet Floral Sho...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 5: Cost Driver
Exam

find more resources at oneclass.com ACCT20001 Cost Management - Tutorial Week 5 1. Bhimani et al 6e: 3.15; 3.17*; 3.20*, 4.14* Note: * tasks have solutions in back of the book. find more resources at oneclass.com

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture 4: CM Week 4
Exam

find more resources at oneclass.com ACCT20001 Cost Management - Tutorial Week 4 1. Bhimani et al 6e: 8.11*; 8.14; 8.24; 8.27 (part 1)* 8.11see text 8.24 1 P a g e find more resources at oneclass.com

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 3: Cost Driver, Focus Group, Fixed Cost
Exam

ACCT20001 Cost Management - Tutorial Week 3 1. Bhimani et al 6e: 2.14; 2.15; 2.16 2.14 Classification of costs, service sector (1520 min) Cost object : Each individual focus group. Cost variability : With respect to change...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 2: Value Chain
Exam

ACCT20001 Cost Management - Tutorial Week 2: Draft solution guide 1. Bhimani et al 6e, 1.11; 1.13; 1.14. 1.11 See appendix A of the text 1.13 1.13 Value chain and classification of costs, computer company (15 min) Cost ite...

Accounting
ACCT20001
Albie Brooks
ACCT20001 Lecture Notes - Lecture 6: Cost Accounting, Fidelity Investments, Resource Consumption

Activitybased costing (ABC) Overunder costing Productcost crosssubsidisation means that at least one miscosted product is resulting in the miscosting of other products in the organisation A classic example arises when a co...

Accounting
ACCT20001
All Professors
ACCT20001 Lecture Notes - Lecture 5: Tennis Ball, Execution Unit, Job Shop

Process Costing Process Costing A system where costs incurred by identical units of output over period X are lumped together then, assigned to the units produced during period X via averaging (i.e. total costunits produc...

Accounting
ACCT20001
All Professors
ACCT20001 Lecture Notes - Lecture 4: Indirect Costs, Cost Driver, Boeing

Cost assignment and Job Costing Summary of Cost Classication Direct vs Indirect: depends on traceability of the cost object, which in turn depends on: Cost object selected Physical and Economic feasibility to trace Behav...

Accounting
ACCT20001
All Professors
ACCT20001 Lecture Notes - Lecture 8: Cost Driver, Royal Automobile Club Of Victoria

Timedriven ABC Demonstrates how management accounting and the tools we have been using are continuing to evolve. Continue to seek better ways to do things Meet the needs of practice Deliver more reliable tools of analys...

Accounting
ACCT20001
All Professors
ACCT20001 Lecture Notes - Lecture 3: Contribution Margin, Variable Cost, Sensitivity Analysis

Costvolumeprot analysis, revenue and pricing Revenue and revenue models How are we going to earn our revenue? Who are the customersconsumers? What are we offering? Sell a goodservice directly to customers to onsell, or c...

Accounting
ACCT20001
All Professors
Permachart - Marketing Reference Guide: Statement Of Changes In Equity, Retained Earnings, Cash Cash

permacharts MT FINANCIAL STATEMENTS • Financial statements are documents that are BALANCE SHEET (B/S) STATEMENT OF RETAINED EARNINGS (SRE) ...

Accounting
ACTG 2010
All Professors
Accounting II - Reference Guides

Advance your knowledge with our advanced Accounting II! This companion Guide to Accounting I develops the reader’s understanding of balance sheets before moving into an effective summary of how assets are treated for accou...

Accounting
ACTG 2010
All Professors
Cost Accounting - Reference Guides

Specialized Accounting quick reference information in one handy place! This Guide provides specialized reference material that flows naturally from the contents of its companion Guides Accounting I and Accounting II. The t...

Accounting
ACTG 2010
All Professors

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