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ACCT2522 Final Notes

User Description:
Detailed notes from week 1 to week 12 content covered by Dr Linda Chang (and others) as lecturer in S1 2016.

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88 Pages Complete Study Notes > 2 Years old
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Topics this document covers:
Management accounting Costs Activity-based costing Cost accounting Cost driver Cost Indirect costs Pre-determined overhead rate Variable cost MOH cost Fixed cost Standard cost accounting
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Management accounting Costs Activity-based costing Cost accounting Cost driver Cost Indirect costs Pre-determined overhead rate Variable cost MOH cost Fixed cost Standard cost accounting
Sample Text:
2 Appreciate how new management-counting techniques have been developed to support a firm’s competitive advantage 1.3 Identify and understand value and its various elements 1.4 Understand the objectives and progression of process analysis 1.5 Understand the purpose of Activity-Based Management and what it involves 1.1 The Role of Management Accounting: LO: 1 Management Accounting Processes and techniques that focus on the efficient and effective use of organisational resources, to support managers in their tasks of enhancing both customer and shareholder value Resources --> Activities --> Products/Services --> Value Creation Management vs. Financial Accounting Information Management Financial User Focus Internal External Rules Non-Mandatory Mandatory (Imposed Rules) Data Sources Fina...
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