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| 001 | EBC6736469 | ||
| 003 | MiAaPQ | ||
| 005 | 20260223095845.0 | ||
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| 008 | 250813s2021 xx o ||||0 eng d | ||
| 020 |
_a9781743767634 _q(electronic bk.) |
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| 020 | _z9781743767603 | ||
| 035 | _a(MiAaPQ)EBC6736469 | ||
| 035 | _a(Au-PeEL)EBL6736469 | ||
| 035 | _a(OCoLC)1273000862 | ||
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_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ |
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| 050 | 4 | _aHV8073.Z66 2022 | |
| 082 | 0 | _a658.1511 | |
| 100 | 1 | _aLangfield-Smith, Kim. | |
| 245 | 1 | 0 |
_aManagement Accounting : _bInformation for Creating and Managing Value. |
| 250 | _a9th ed. | ||
| 264 | 1 |
_aSydney : _bMcGraw-Hill Education (Australia) Pty Limited, _c2021. |
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| 264 | 4 | _c©2021. | |
| 300 | _a1 online resource (1089 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 505 | 0 | _aCover -- 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 | _a3.2 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 | _a6 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 | _a8.2 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 | _a10.3 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 | _aKey Terms. | |
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic 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 | _aElectronic books. | |
| 700 | 1 | _aSmith, David. | |
| 700 | 1 | _aAndon, Paul. | |
| 700 | 1 | _aHilton, Ronald. | |
| 700 | 1 | _aThorne, Helen. | |
| 776 | 0 | 8 |
_iPrint version: _aLangfield-Smith, Kim _tManagement Accounting _dSydney : McGraw-Hill Education (Australia) Pty Limited,c2021 _z9781743767603 |
| 797 | 2 | _aProQuest (Firm) | |
| 856 | 4 | 0 |
_uhttps://ebookcentral-proquest-com.mlisicats.remotexs.co/lib/ppks/detail.action?docID=6736469 _zClick to View |
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