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AYB321 (10)

Class Notes for AYB321 at Queensland University of Technology

Strategic Management Accounting

AYB321 Lecture Notes - Cost Driver, Deutsche Luft Hansa, Quality Control

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 9: Activity-Based Cost Systems and Activity-Based Management Why ABC?  Accuracy in overhead application has become much more important. ...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - The Accounting Review, Cost Driver, Deutsche Luft Hansa

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 9: Activity-Based Cost Systems and Activity-Based Management Why ABC?  Accuracy in overhead application has become much more important. ...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - Coq, Animal Testing, Activity-Based Costing

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 8: The Balanced Scorecard (Part 2) The Customer Perspective Meeting Customer Expectations  What do our customers value? ...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - Espn Bottomline, Customer Satisfaction, Customer Retention

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 7: The Balanced Scorecard  Financial measures on their own are insufficient to guide companies to success. o They ar...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - Lincoln Electric, Opportunism, Risk Aversion

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 3: The Elements of Organisational Architecture DECISION RIGHTS Assigning Decision Rights to Individuals  Jobs have at least two important...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - 0 (Year), Horizon Problem, Economic Value Added

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 6: Financial Measures of Performance Financial Control  Control = tools and methods used by organizations to keep on track toward a...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - Schlumberger, Radical Change, Ikea

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 5: Budgeting Systems (Part 2) Budgeting  The goal is an ‘accurate’ budget.  If the budget is inaccurate: o Ta...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - Indirect Costs, Free Rider Problem, Agency Cost

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 2: Organisational Architecture Economist’s View of Behaviour  Economic choice: o Limited resources, unlimited wants...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - Management Accounting

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 1: Organisational Architecture Strategic Management Accounting  Management accounting refers to the processes and techniques that focus ...

Accountancy
AYB321
All Professors
AYB321 Lecture Notes - 18 Months, Collective Action, Cash Flow Statement

AYB321 – STRATEGIC MANAGEMENT ACCOUNTING Lecture 4: Budgeting Systems (Part 1)  Assignment will be released by the end of the week – will be covered in more depth during ne...

Accountancy
AYB321
All Professors

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