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ACCT2522 Management Accounting 1 Finals Notes

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Complete Management Accounting 1 notes made for finals preparation and revision according to semester 1 2017

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45 Pages Complete Study Notes 1-2 Years old
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Topics this document covers:
Business economics Management accounting Business Economy Costs Activity-based costing Cost accounting Cost driver Cost Pre-determined overhead rate Indirect costs Activity-based management
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:
Business economics Management accounting Business Economy Costs Activity-based costing Cost accounting Cost driver Cost Pre-determined overhead rate Indirect costs Activity-based management
Sample Text:
Value 1. ○ Identify and understand value The processes and techniques that focus on the effective and efficient use of organisational resources, to support managers in their tasks of enhancing both customer value and shareholder value Customer Value: value that a customer places on particular features of a product/service □ Cost: Resources consumed in a process Quality: degree to which a product/service meets expectations 2. Resources 3. ○ ▪ □ □ Time: Duration vs. Timeliness ▪ Shareholder value: The value that shareholders place on the business (profitability) ________________ 2. Resources ○ Identify resources are required ○ in...
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