Management Accounting : (Record no. 2466)
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| 000 -LEADER | |
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| fixed length control field | 11150nam a22005173i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6736469 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260223095845.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250813s2021 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781743767634 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781743767603 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6736469 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6736469 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1273000862 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HV8073.Z66 2022 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.1511 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Langfield-Smith, Kim. |
| 245 10 - TITLE STATEMENT | |
| Title | Management Accounting : |
| Remainder of title | Information for Creating and Managing Value. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 9th ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Sydney : |
| Name of producer, publisher, distributor, manufacturer | McGraw-Hill Education (Australia) Pty Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (1089 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title page -- Copyright -- Contents -- Preface -- About the Authors -- Text At A Glance -- Acknowledgments -- Part 1 Introduction to management accounting -- Graduate Spotlight -- 1 Management accounting: information for creating value and managing resources -- Introduction -- 1.1 Australasian organisations in the twenty-first century -- 1.2 What is management accounting? -- 1.3 Differences between management accounting and financial accounting information -- 1.4 Management accountants within organisations -- 1.5 Management accounting processes and techniques -- 1.6 Management accounting and strategy -- 1.7 Management accounting for planning and control -- 1.8 Costing for decision making -- 1.9 Some important considerations in the design of management accounting systems -- 1.10 Management accounting responses to the changing business environment -- Summary -- Chapter References -- Appendix -- 1.11 Evolution and change in management accounting -- 1.12 Professional accounting organisations -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 2 Management accounting: cost terms and concepts -- Introduction -- 2.1 Management accounting information -- 2.2 Emphasis on costs -- 2.3 Cost classifications: different classifications for different purposes -- 2.4 Classifying costs according to their behaviour -- 2.5 Direct and indirect costs -- 2.6 Controllable and uncontrollable costs -- 2.7 Costs across the value chain -- 2.8 Manufacturing costs -- 2.9 Product costs -- 2.10 Cost flows in a manufacturing business -- Summary -- Chapter References -- Self-Study -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- Part 2 Costs and costing systems -- Graduate Spotlight -- 3 Cost behaviour, cost drivers and cost estimation -- Introduction -- 3.1 What are cost behaviour, cost estimation and cost prediction?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.2 Cost drivers -- 3.3 A modern view of costs and cost drivers -- 3.4 Cost drivers for cost estimation or cost management? -- 3.5 Cost behaviour patterns -- 3.6 Cost behaviour and the relevant range -- 3.7 Engineered, committed and discretionary costs -- 3.8 Cost estimation -- 3.9 Estimating costs using quantitative analysis -- 3.10 Practical issues in cost estimation -- 3.11 Big data, data analytics and data visualisation -- Appendix -- 3.12 Part 1: Using Microsoft Excel to formulate a regression equation -- 3.13 Part 2: The learning curve effect -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 4 Product costing systems -- Introduction -- 4.1 Product costing -- 4.2 Different product costs for different purposes -- 4.3 Flow of costs in manufacturing businesses -- 4.4 Allocating overhead costs to products -- 4.5 Types of product costing systems -- 4.6 The job costing system -- 4.7 Schedules of cost of goods manufactured and cost of goods sold -- 4.8 Process costing: Spritz -- Summary -- Chapter References -- Self-Study -- Appendix -- 4.9 PART 1: Product costing standards -- 4.10 PART 2: Prorating underapplied or overapplied overhead -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 5 Process costing and operation costing -- Introduction -- Process costing at Spritz -- 5.1 Process costing with work in process inventories -- 5.2 Process costing using the weighted average method -- 5.3 Process costing using the FIFO method -- 5.4 Process costing and spoilage -- 5.5 Hybrid costing systems -- Operation costing for batch manufacturing processes -- 5.6 Other issues in process costing -- Appendix -- 5.7 Process costing in sequential production departments -- Weighted average method in subsequent departments -- FIFO method in subsequent departments -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6 Service costing -- Introduction -- 6.1 What are service organisations? -- 6.2 Cost classifications in service organisations -- 6.3 The value chain in service forms -- 6.4 The value chain for retailers and wholesalers -- 6.5 Estimating service costs -- 6.6 A continuum of costing systems for service entities -- Costing services at Adelaide Bank -- 6.7 Job costing for investment advice -- 6.8 Some professional service firms focus on billing rather than costing -- 6.9 Process costing for ATM services -- 6.10 Hybrid costing for other bank services -- 6.11 When should firms estimate their service costs? -- 6.12 Flow of costs in service firms -- 6.13 Costing in retail and wholesale businesses -- Summary -- Chapter References -- Self-Study -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 7 A closer look at overhead costs -- Introduction -- 7.1 What are overhead costs? -- 7.2 Allocating indirect costs: some general principles -- Allocating overhead costs to products -- 7.3 Allocating overheads using a plantwide rate -- 7.4 Allocating overheads using departmental rates -- 7.5 Allocating overheads using actvity-based costing -- 7.6 Evaluating the alternatives for allocating overheads -- 7.7 Issues in estimating overhead rates -- 7.8 Estimating the amount if cost driver: th eeffects of capacity -- 7.9 Allocating indirect costs to responsibility centres -- 7.10 Allocating support department costs -- Appendix -- 7.11 Variable costing and absorption costing -- Product costs under variable and absorption costing -- Calculating profit under variable and absorption costing -- Reconciling profit under variable and absorption costing -- Variable versus absorption costing -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 8 Activity-based costing -- Introduction -- 8.1 Problems with conventional product costing systems. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.2 Indicatros of problems with a product costing system -- Product costing at Mason & -- Cox -- 8.3 Activity-based costing at Mason & -- Cox -- 8.4 Initial decisions about ABC at Mason & -- Cox -- 8.5 Step one: measuring the costs of the manufacturing overhead activities -- Step two: assigning the costs of manufacturing overhead activities to products -- 8.6 Activity-based versus traditional product costs at Mason & -- Cox -- Costs versus benefits of ABC at Mason & -- Cox -- 8.7 When should ABC be used? -- 8.8 Other activity-based costing issues -- 8.9 Implications of spare capacity -- 8.10 Behavioural issues in implementing activity-based costing -- 8.11 Activity-based costing in service organisations -- 8.12 Actvity-based costing in service organizations -- Appendix -- 8.13 Activity-based costing: an alternative approach -- Step one: Measuring the costs of activities -- Step two: Assigning activity costs to products -- Preparing a bill of activities for each product -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- Part 3 Information for managing resources -- Graduate Spotlight -- 9 Budgeting systems -- Introduction -- 9.1 Strategic planning and budgeting systems -- 9.2 Purposes of budgeting -- 9.3 Responsibility accounting -- 9.4 The annual budget: a planning tool -- 9.5 Strategic plans and budget assumptions -- 9.6 The operating budgets -- 9.7 Budgeting at Casa Dale Homes Ltd -- 9.8 Budget administration -- 9.9 Behavioural consequences of budgeting -- 9.10 Zero-base budgeting -- Program budgeting -- Appendix -- 9.11 Budgeting in a manufacturing company -- Key terms -- Review Questions -- Exercises -- Problems -- Cases -- 10 Standard costs for control: direct material and direct labour -- Introduction -- 10.1 Controlling costs -- 10.2 Setting standards. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 10.3 Perfection versus practical standards: a behavioural issue -- 10.4 Developing standards at R.M. Williams -- 10.5 Calculating standard cost variances -- Investigating significant variances -- 10.6 Which variances are significant? -- 10.7 Determining the causes of variances and taking corrective actions -- 10.8 Cost control through assigning responsibility -- 10.9 Standard costing and behaviour -- 10.10, 10.11 Standard costs for product costing -- Summary -- Chapter References -- Self-Study -- Appendix -- 10.12 Graphical analysis of variances -- Key terms -- Review Questions -- Exercises -- Problems -- Cases -- 11 Standard costs for control: flexible budgets and manufacturing overhead -- Introduction -- 11.1 Flexible budgets -- 11.2 Advantages of flexible budgets -- 11.3 Flexible overhead budget: R.M. Williams -- 11.4 Overhead application in a standard costing system -- 11.5 Calculating overhead cost variances -- 11.6 Overhead cost performance report -- 11.7 Standard costs for product costing -- 11.8 Flexible budgets in service organisations -- 11.9 An appraisal of standard costing systems -- 11.10 Activity-based budgeting -- Appendix -- 11.11 Sales variances -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 12 Managing and reporting performance -- Introduction -- 12.1 Purposes of performance measurement -- 12.2 Characteristics of effective performance measurement systems -- 12.3 Structuring for control: decentralisation -- 12.4 Responsibility centres -- 12.5 More complex structures -- 12.6 Financial performance reporting -- 12.7 Evaluating units and managers -- 12.8 Cost allocations in performing reports -- 12.9 Real-time reporting -- 12.10 Transfer pricing -- 12.11 Transfer pricing methods -- 12.12 General transfer pricing rule -- 12.13 Transfer pricing under different scenarios -- Summary -- Chapter References -- Self-Study. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Key Terms. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2025. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Smith, David. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Andon, Paul. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hilton, Ronald. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Thorne, Helen. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Langfield-Smith, Kim |
| Title | Management Accounting |
| Place, publisher, and date of publication | Sydney : McGraw-Hill Education (Australia) Pty Limited,c2021 |
| International Standard Book Number | 9781743767603 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral-proquest-com.mlisicats.remotexs.co/lib/ppks/detail.action?docID=6736469">https://ebookcentral-proquest-com.mlisicats.remotexs.co/lib/ppks/detail.action?docID=6736469</a> |
| Public note | Click to View |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | E-Book |
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