Efnisyfirlit

• Table of Contents and Preface
  • Halftitle
  • Title Page
  • Copyright Page
  • Brief table of contents
  • Detailed table of contents
  • About the authors
  • Preface
    • Employability
    • Big data, data analytics and Excel
    • Content
    • Superior pedagogy
    • Resources
    • Terminology
  • Acknowledgements
  • Guided tour
    • Learning Objectives
    • Concepts in Context
    • Focus on Practice
    • Focus on Employability
    • Exhibits and Tables
    • Management Accounting in Action
    • Key Terms
    • Summary
    • End of Chapter Assessment Material
  • Connect Accounting
    • INSTRUCTORS
    • STUDENTS
    • ACCESS OPTIONS
  • Create
• Chapter 1: Management accounting and the business environment
  • Part One: Introduction
  • Introduction
  • The work of management and the need for management accounting information
    • Planning
    • Directing and motivating
    • Controlling
    • The end results of managers’ activities
    • The planning and control cycle
    • Decision making
  • Comparison of financial and management accounting
    • Emphasis on the future
    • Relevance and flexibility of data
    • Less emphasis on precision
    • Segments of an organization
    • International Financial Reporting Standards (IFRS)
    • Management accounting – not mandatory
  • Basic organizational structure
    • Decentralization
    • Line and staff relationships
  • Expanding and changing role of management accounting
    • The sources of management accounting knowledge
    • International diversity in management accounting traditions
  • Globalization and international competition
  • Changes in the business environment and management accounting
    • New business processes and technologies
    • Enterprise resource planning systems
    • Deregulation, privatization and re-regulation
    • The increased importance of service sector management
    • Managing for value
  • Embedding ESG and Corporate Social Responsibility into strategy
    • Environmental management accounting (EMA)
  • Corporate governance, professional and business ethics
  • Some implications for the roles of management accountants
  • Summary
  • Key Terms for Review
  • Questions
    • Basic
    • Intermediate
  • Exercises
  • Problems
    • Intermediate
  • Cases
    • Intermediate
  • Reading and research
  • Endnotes
• Chapter 2: An introduction to cost terms, concepts and classifications
  • Introduction
  • General cost classifications
    • LO1 Manufacturing costs
    • Non-manufacturing costs
    • LO2 Product costs versus period costs
  • Cost classifications on financial statements
    • The statement of financial position
    • The statement of profit or loss
    • Schedule of cost of goods manufactured
  • Product costs: a closer look
    • Inventoriable costs
    • An example of cost flows
  • Costing in service organizations: a first look
  • Cost classifications for predicting cost behaviour
    • Variable cost
    • Fixed cost
  • Cost classifications for assigning costs to cost objects
    • Direct cost
    • Indirect cost
  • Cost classifications for decision making
    • Differential cost and revenue
    • Opportunity cost
    • Sunk cost
  • Summary
  • Key Terms for Review
  • Review Problems
    • Review problem 1: cost terms
    • Solution to review problem 1: cost terms
    • Review problem 2: schedule of cost of goods manufactured and statement of profit or loss
    • Solution to review problem 2: schedule of cost of goods manufactured and statement of profit or loss
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Applying Excel
    • Intermediate
  • Exercises
    • Basic
    • Intermediate
  • Problems
    • Basic
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 3: Cost behaviour: analysis and use
  • Introduction
  • Types of cost behaviour patterns
  • Variable costs
    • The activity base
    • True variable versus step-variable costs
    • The linearity assumption and the relevant range
  • Fixed costs
    • Types of fixed costs
    • The trend toward fixed costs
    • Is labour a variable or a fixed cost?
    • Fixed costs and the relevant range
  • Mixed costs
  • The analysis of mixed costs
    • The high–low method
    • The scattergraph method
    • The least-squares regression method
    • Multiple regression analysis
  • The contribution format
    • Why a new statement of profit or loss format?
  • The contribution approach
  • Summary
  • Key Terms for Review
  • Appendix 3A: Least-squares regression calculations
  • Appendix 3B: Non-linear cost functions and the learning curve
  • Appendix 3C: Cost measurement in service industries
  • Review Problems
    • Review problem 1: cost behaviour
    • Solution to review problem 1
    • Review problem 2: high–low method
    • Solution to review problem 2
  • Questions
    • Intermediate
    • Advanced
  • Applying Excel
    • Basic
    • Intermediate
  • Exercises
    • Basic
  • Problems
    • Intermediate
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 4: Job-order and service department costing
  • Introduction
  • Process and job-order costing
    • Process costing
    • Job-order costing
  • Job-order costing: an overview
    • Measuring direct materials cost
    • Job cost sheet
    • Measuring direct labour cost
    • Application of manufacturing overhead
  • Choice of an allocation base for overhead cost
    • Computation of unit costs
    • Summary of document flows
  • Job-order costing: the flow of costs
    • The purchase and issue of materials
    • Labour cost
    • Manufacturing overhead costs
    • The application of manufacturing overhead
    • Non-manufacturing costs
    • Cost of goods manufactured
    • Cost of goods sold
    • Summary of cost flows
  • Problems of overhead application
    • Underapplied and overapplied overhead
    • Disposition of underapplied or overapplied overhead balances
    • A general model of product cost flows
    • Multiple predetermined overhead rates
  • Job-order costing in service companies
  • The predetermined overhead rate and capacity
  • Summary
  • Key Terms for Review
  • Appendix 4A: Service department costing
    • Allocations using the direct and step methods
    • Selecting allocation bases
    • Interdepartmental services
    • Effect of allocations on operating departments
    • Some cautions in allocating service department costs
    • Should all costs be allocated?
  • Review Problems
    • Review problem: job-order costing
    • Solution to review problem: job-order costing
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Applying Excel
  • Exercises
    • Basic
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnote
• Chapter 5: Process costing
  • Introduction
  • Comparison of job-order and process costing
    • Similarities between job-order and process costing
    • Differences between job-order and process costing
  • A perspective of process cost flows
    • Processing departments
    • The flow of materials, labour and overhead costs
    • Materials, labour and overhead cost entries
  • Equivalent units of production
    • Weighted-average method
    • Production report – weighted-average method
    • A comment about rounding errors
  • FIFO method
    • Equivalent units – FIFO method
    • Comparison of equivalent units of production under the weighted-average and FIFO methods
    • Production report – FIFO method
    • A comparison of costing methods
  • Standard costing method
  • Operation costing
  • Summary
  • Key Terms For Review
  • Review problem
    • Review problem: process cost flows and reports
    • Solution to review problem: process cost flows and reports
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Exercises
    • Basic
    • Intermediate
  • Problems
    • Intermediate
  • Cases
    • Advanced
  • Reading and research
  • Endnote
• Chapter 6: Cost–volume–profit relationships
  • Part Two: Introduction
  • Introduction
  • The basics of cost–volume–profit (CVP) analysis
  • Contribution margin
  • Contribution margin ratio (CM ratio)
  • Some applications of CVP concepts
    • Change in fixed cost and sales volume
    • Change in variable costs and sales volume
    • Change in fixed cost, sales price and sales volume
    • Change in variable cost, fixed cost and sales volume
    • Change in regular sales price
    • Importance of the contribution margin
  • Break-even analysis
    • Break-even computations
    • Break-even computations using Excel
  • CVP relationships in graphic form
    • Preparing the CVP graph
  • Target profit analysis
    • The CVP equation
    • The contribution margin approach
  • The margin of safety
  • CVP considerations in choosing a cost structure
    • Cost structure and profit stability
  • Operating leverage
    • Automation: risks and rewards from a CVP perspective
  • Structuring sales commissions
  • The concept of sales mix
    • The definition of sales mix
    • Sales mix and break-even analysis
  • Assumptions of CVP analysis
  • Summary
  • Key Terms for Review
  • Review Problems
    • Review problem: CVP relationships
    • Solution to review problem: CVP relationships
  • Questions
    • Intermediate
    • Advanced
  • Applying Excel
    • Intermediate
    • Advanced
  • Exercises
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 7: Profit reporting under variable costing and absorption costing
  • Introduction
  • Overview of absorption and variable costing
    • Absorption costing
    • Variable costing
    • Unit cost computations
  • Profit comparison of absorption and variable costing
  • Extended comparison of profit data
  • Effect of changes in production on profit
    • Variable costing
    • Absorption costing
    • The impact on the manager
  • Choosing a costing method
    • External reporting
    • Decision making
    • Advantages of variable costing and the contribution approach
  • Impact of JIT methods
  • Summary
  • Key Terms for Review
  • Review problem
    • Solution to review problem: reporting effects of different costing methods
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Applying Excel
  • Exercises
    • Basic
    • Intermediate
  • Problems
    • Advanced
  • Cases
    • Advanced
  • Reading and research
• Chapter 8: Performance measurement and reporting on segments
  • Introduction
  • Decentralization in organizations
    • Decentralization and segment reporting
    • LO1 Cost, profit and investment centres
    • LO2 Responsibility centres
  • Segment reporting and profitability analysis
    • Levels of segmented statements
    • Revenue and contribution margin
    • Traceable and common fixed costs
    • Traceable costs can become common costs
    • Segment margin
    • There is more than one way to segment a company
  • Hindrances to proper cost assignment
    • Omission of costs
    • Inappropriate methods for allocating costs among segments
    • Arbitrarily dividing common costs among segments
  • Rate of return for measuring managerial performance
    • The return on investment (ROI) formula
    • Operating profit and operating assets
    • Plant and equipment: net book value or gross cost?
  • Controlling the rate of return
    • Increase revenue
    • Reduce expenses
    • Reduce operating assets
    • Criticisms of ROI
  • Residual income – another measure of performance
    • Motivation and residual income
    • Divisional comparison and residual income
    • The problem of single-period metrics: the bonus bank approach
  • Summary
  • Key Terms for Review
  • Review Problems
    • Review problem 1: segmented statements
    • Solution to review problem 1: segmented statements
    • Review problem 2: return on investment (ROI) and residual income
    • Solution to review problem 2: return on investment (ROI) and residual income
  • Questions
    • Intermediate
    • Advanced
  • Applying Excel
  • Exercises
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 9: Activity-based costing
  • Introduction
  • How costs are treated under activity-based costing (ABC)
    • Non-manufacturing costs and ABC
    • Manufacturing costs and ABC
    • The costs of idle capacity in ABC
  • Designing an ABC system
  • Identifying activities to include in the ABC system
  • The mechanics of ABC
    • Tracing overhead costs to activities and cost objects
    • LO3 Assigning costs to activity cost pools
  • Computation of activity rates
  • Targeting process improvements: activity-based management
  • Assigning costs to cost objects
  • Overhead costs computed using the ABC system
  • Product margins and customer profitability computed using the ABC system
  • Comparison of traditional and ABC product costs
    • Product margins computed using the traditional cost system
    • The differences between ABC and traditional product costs
  • ABC product costs – an action analysis
    • Ease of adjustment codes
    • The action analysis view of the ABC data
  • Service costing and management: the benefits of an ABC approach
  • Time-driven ABC
  • ABC and external reports
  • A simplified approach to ABC
  • Summary
  • Key Terms for Review
  • Review problem
    • Review problem: activity-based costing
    • Solution to review problem: activity-based costing
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Applying Excel
  • Exercises
    • Basic
  • Problems
    • Advanced
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 10: Relevant costs for decision making
  • Introduction
  • Cost concepts for decision making
    • LO1 Identifying relevant costs and benefits
    • Different costs for different purposes
    • Sunk costs are not relevant costs
    • LO2 Book value of old equipment
  • Future costs that do not differ are not relevant costs
    • An example of irrelevant future costs
    • Why isolate relevant costs?
  • Adding and dropping product lines and other segments
    • An illustration of cost analysis
  • A comparative format
    • Beware of allocated fixed costs
  • The make or buy decision
    • An example of make or buy
    • The matter of opportunity cost
  • Special orders
  • Utilization of constrained resources
    • Contribution in relation to a constrained resource
    • Managing constraints
  • The problem of multiple constraints in the short run: linear programming
    • Sensitivity analysis
    • Shadow prices
    • The limitations of the linear programming model as a management accounting technique
  • Joint product costs and the contribution approach
    • The pitfalls of allocation
    • Sell or process further decisions
  • Activity-based costing and relevant costs
  • Summary
  • Key Terms for Review
  • Review problem
    • Review problem: relevant costs
    • Solution to review problem: relevant costs
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Applying Excel
  • Exercises
    • Basic
    • Intermediate
    • Advanced
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 11: Profit planning and the role of budgeting
  • Part Three: Introduction
  • Introduction
  • The basic framework of budgeting
    • Definition of budgeting
    • Personal budgets
    • Differences between planning and control
    • Advantages of budgeting
    • Responsibility accounting
    • Choosing a budget period
    • The participative or self-imposed budget
    • The matter of human relations
    • The budget committee
    • The master budget inter-relationships
    • Sales forecasting – a critical step
  • Preparing the master budget
    • The sales budget
    • The production budget
    • The direct materials budget
    • The direct labour budget
    • The manufacturing overhead budget
    • The ending finished goods inventory budget
    • The selling and administrative expense budget
    • The cash budget
  • The budgeted statement of profit or loss
  • The budgeted statement of financial position
  • Expanding the budgeted statement of profit or loss
  • Activity-based budgeting
  • Some criticisms of budgeting as a performance management system
    • Reform or abandon budgeting?
    • The Beyond Budgeting Round Table
  • Summary
  • Key Terms For Review
  • Review problem
    • Review problem: budget schedules
    • Solution to review problem: budget schedules
  • Questions
    • Intermediate
    • Advanced
  • Applying Excel
    • Intermediate
  • Exercises
    • Basic
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Basic
    • Intermediate
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 12: Standard costs and variance analysis
  • Introduction
  • Standard costs - management by exception
    • Who uses standard costs?
  • Setting standard costs
    • Ideal versus practical standards
    • LO1 Setting direct materials standards
    • Setting direct labour standards
    • Setting variable manufacturing overhead standards
    • Are standards the same as budgets?
  • A general model for variance analysis
    • Price and quantity variances
  • Using standard costs - direct materials variances
    • Materials quantity variance – a closer look
    • Materials price variance – a closer look
  • Using standard costs - direct labour variances
    • Labour rate variance – a closer look
    • Labour efficiency variance – a closer look
  • Using standard costs - variable manufacturing overhead variances
    • Manufacturing overhead variances – a closer look
  • Structure of performance reports
  • Variance analysis and management by exception
  • Evaluation of controls based on standard costs
    • Advantages of standard costs
    • Potential problems with the use of standard costs
  • Summary
  • Key Terms For Review
  • Review problems
    • Review problem: standard costs
    • Solution to review problem: standard costs
  • Questions
    • Intermediate
    • Advanced
  • Applying Excel
    • Intermediate
  • Exercises
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 13: Flexible budgets and performance reporting
  • Introduction
  • Flexible budgets
    • Characteristics of a flexible budget
    • Deficiencies of the static budget
    • Using the flexible budgeting concept in performance evaluation
    • The measure of activity – a critical choice
  • Variable overhead variances - a closer look
    • The problem of actual versus standard hours
    • Spending variance alone
    • Both spending and efficiency variances
    • Overhead rates and fixed overhead analysis
  • Fixed overhead rates
    • LO6 Overhead application in a standard cost system
  • The fixed overhead variances
    • The budget variance – a closer look
    • The volume variance – a closer look
    • Graphic analysis of fixed overhead variances
    • Cautions in fixed overhead analysis
    • Overhead variances and under- or overapplied overhead cost
  • Material mix and yield variances
  • Compute and evaluate material mix and yield variances
    • Mix and yield variances in manufacturing
    • Materials price variance
    • Materials mix variance
  • Summary
  • Key Terms For Review
  • Appendix 13A: Sales mix, quantity variances, production mix and yield variances
    • Sales mix variances with multiple products
  • Appendix 13B: Variance analysis in merchandise and service settings
    • Efficiency measures
    • Mix and yield variances in service organizations
  • Review problems
    • Review problem: overhead analysis
    • Solution to review problem: overhead analysis
  • Questions
    • Intermediate
    • Advanced
  • Applying Excel
  • Exercises
    • Basic
  • Problems
    • Advanced
  • Cases
    • Intermediate
    • Advanced
  • Reading and research
  • Endnote
• Chapter 14: Capital investment decisions
  • Introduction
  • Capital budgeting – planning investments
    • Typical capital budgeting decisions
    • The time value of money
    • The consideration of risk
  • Capital investment appraisal – the net present value method
    • LO1Thenet present value method illustrated
    • Emphasis on cash flows
    • Recovery of the original investment
    • Simplifying assumptions
    • Choosing a discount rate
    • The total-cost approach
    • The incremental-cost approach
    • An extended example of the net present value method
  • Capital investment appraisal – the internal rate of return method
    • The internal rate of return method illustrated
    • Salvage value and variable cash flows
    • Calculating the internal rate of return by interpolation
    • Using the internal rate of return
  • The cost of capital as a screening tool
    • Least-cost decisions
    • Capital budgeting and non-profit organizations
  • Comparison of the net present value and the internal rate of return methods
  • Understand the impact of inflation on investment decisions
    • Inflation and capital budgeting
  • Preference decisions – the ranking of investment projects
    • Internal rate of return method
    • Net present value method
  • Other approaches to capital budgeting decisions
    • LO8Payback period of an investment
    • The accounting rate of return method
  • Post-audit of investment projects
  • Summary
  • Key Terms for Review (Chapter)
  • Appendix 14A: The concept of present value
    • The mathematics of interest
    • Present value and future value
    • Computation of present value
    • Present value of a series of cash flows
  • Appendix 14B: Future value and present value tables
  • Appendix 14C: Investment decision making and risk
    • Risk and uncertainty
    • Investment decision making and risk
    • Attitudes to risk
    • Interrelated risks: the decision tree
    • The value of extra information
    • Pay-off strategies
  • Key Terms for Review (Appendices)
  • Review problems
    • Review problem 1: basic present value computations
    • Solution to review problem 1: basic present value computations
    • Review problem 2: comparison of capital budgeting methods
    • Solution to review problem 2: comparison of capital budgeting methods
  • Questions
    • Basic
    • Intermediate
    • Advanced
  • Applying Excel
    • Exercises
    • Basic
  • Exercises
    • Basic
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Basic
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 15: Pricing and intra-company transfers
  • Introduction
  • The economists’ approach to pricing
    • Elasticity of demand
    • The profit-maximizing price
  • The absorption costing approach to cost-plus pricing
    • Setting a target selling price using the absorption costing approach
    • Determining the mark-up percentage
    • Problems with the absorption costing approach
  • Target costing
    • An example of target costing
  • Service companies – time and material pricing
    • Time component
    • Material component
    • An example of time and material pricing
  • Revenue and yield management
  • Transfer pricing
    • Negotiated transfer prices
    • Transfers at the cost of the selling division
    • Transfers at market price
    • Divisional autonomy and sub-optimization
    • International aspects of transfer pricing
  • Summary
  • Key Terms For Review
  • Review problem
    • Review problem: transfer pricing Situation A
    • Solution to situation A
    • Situation B
    • Solution to situation B
  • Questions
    • Intermediate
    • Advanced
  • Exercises
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
    • Intermediate
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 16: Strategic management accounting and the balanced scorecard
  • Part Four: Introduction
  • Introduction
  • Profit planning and management: cost structure and business orientation
  • Problems in the profit-based planning model
  • Value-based management
  • Some basic techniques of strategic management accounting
    • SMA and the concept of strategic positioning
    • Strategic investment appraisal: a new approach
    • Strategic investment appraisal: an iterative model
  • Supporting strategy: the balanced scorecard and other non-financial measures
    • Benefits of the balanced scorecard
    • Common characteristics of balanced scorecards
    • Organizational learning
  • Data analytics, dashboards and the balanced scorecard
  • Some obstacles to SMA
  • Summary
  • Key Terms For Review
  • Questions
    • Intermediate
    • Advanced
  • Exercise
    • Basic
    • Intermediate
  • Applying Excel
    • Basic
    • Intermediate
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 17: Management control, risk and corporate governance
  • Introduction
  • General models of management control and performance measurement
    • LO2The four levers of control approach to strategy implementation
  • Big data and artificial intelligence (AI) in management control and performance measurement
    • Incorporating big data and analytics into the four levers of control
    • Use of artificial intelligence in performance management and control
  • Corporate governance: a financial perspective
    • Management accounting and regulatory approaches to corporate governance
  • Corporate governance and risk management
    • Social media risks and corporate reputation
    • Wealth creation and good corporate governance: the role of boundary systems
  • Enterprise risk management (ERM)
    • TARA – the response strategy
  • A broader view on corporate governance: stakeholder, social and environmental responsiveness
    • The Performance Prism
  • Environmental management accounting
    • An example of environmental management accounting
    • International Sustainability Standards Board (ISSB)
  • Organizational control and service delivery in the public sector: beyond incrementalism?
    • The introduction of policy-led budgeting
    • Informal versus formal control systems
  • Summary
  • Key Terms for Review
  • Questions
    • Basic
    • Intermediate
  • Applying Excel
  • Exercises
    • Intermediate
  • Problems
    • Intermediate
  • Cases
    • Intermediate
    • Advanced
  • Reading and research
  • Endnotes
• Chapter 18: Business process management: towards the lean operation
  • Introduction
  • Understand lean enterprises
    • Lean accounting
  • Determine the economic order quantity (EOQ) and the reorder point
    • Costs associated with inventory
    • Computing the economic order quantity (EOQ)
  • Just-in-time (JIT) and the economic order quantity (EOQ)
    • Production batch size
    • Reorder point and safety inventory
  • Consider the impact of just-in-time (JIT) on inventory management
    • Pull versus push approach
    • JIT purchasing
  • Key elements and benefits of a JIT system
    • Improving plant layout
    • Reduced set-up time
    • Zero defects and JIT
    • Benefits of a JIT system
  • Inventory control and enterprise resource planning (ERP)
  • Quality and business processes: measurement and management
  • The cost of quality model
    • Prevention costs
    • Appraisal costs
    • Internal failure costs
    • External failure costs
    • Distribution of quality costs
    • Quality cost reports
    • From modelling the costs of quality to quality management
  • Total quality management (TQM)
    • The plan–do–check–act cycle
    • Some criticisms of TQM
  • Benchmarking
    • Some problems with benchmarking
  • Business process re-engineering (BPR)
    • What does a re-engineered process look like?
    • Some criticisms of re-engineering
  • Six Sigma
  • Obstacles to organizational change and the advantages of a fresh start
  • Summary
  • Key Terms For Review
  • Questions
    • Basic
    • Intermediate
  • Exercises
    • Basic
    • Intermediate
  • Problems
    • Intermediate
  • Cases
    • Intermediate
  • Reading and research
  • Endnotes
• Chapter 19: Strategic perspectives on cost management
  • Introduction
    • LO1
  • The theory of constraints
    • TOC and continuous improvement
    • An example of TOC
    • The impact of TOC on management accounting
    • Throughput accounting
  • Management Accounting requirements of E-commerce
  • Strategic approaches to cost management: target costing and life-cycle costing
    • Target costing and life-cycle costing
    • Some problems with target and life-cycle costing
  • The make-or-buy decision from a strategic perspective: supply chain management
    • Integration versus sub-contracting
    • Traditional supply relationships
    • Strategic partnering
    • The implications for management accounting of strategic approaches to make or buy
  • Service outsourcing and shared service centres
    • Service outsourcing
    • The shared service centre model
  • Allocation of service centre costs
    • Variable costs
    • Fixed costs
    • Should actual or budgeted costs be allocated?
    • Service outsourcing
  • Summary
  • Key Terms For Review
  • Questions
    • Questions
    • Intermediate
  • Exercise
    • Advanced
  • Problems
    • Intermediate
    • Advanced
  • Cases
    • Advanced
  • Reading and research
  • Endnotes
    • Endnotes
• Glossary
  • Glossary
• Bibliography
  • Bibliography
• Index
  • Index
• Accessibility Content: Text Alternatives for Images
  • Exhibit 1.1 Text Alternative (Chapter 1)
  • Exhibit 1.3 Text Alternative (Chapter 1)
  • Exhibit 1.4 Text Alternative (Chapter 1)
  • Exhibit 1.5 Text Alternative (Chapter 1)
  • Exhibit 2.1 Text Alternative (Chapter 2)
  • Exhibit 2.4 Text Alternative (Chapter 2)
  • Exhibit 2.5 Text Alternative (Chapter 2)
  • Exhibit 2.6 Text Alternative (Chapter 2)
  • Exhibit 2.7 Text Alternative (Chapter 2)
  • Exhibit 2.9 Text Alternative (Chapter 2)
  • Exhibit 3.1: A table Text Alternative (Chapter 3)
  • Exhibit 3.3: A table Text Alternative (Chapter 3)
  • Exhibit 3.4: A table Text Alternative (Chapter 3)
  • Exhibit 3.5: A table Text Alternative (Chapter 3)
  • Exhibit 3.6: A table Text Alternative (Chapter 3)
  • Exhibit 3.7: A table Text Alternative (Chapter 3)
  • Exhibit 3.8: A table Text Alternative (Chapter 3)
  • Exhibit 3.9: A table Text Alternative (Chapter 3)
  • Exhibit 3.10: A table Text Alternative (Chapter 3)
  • Exhibit 3.11: A table Text Alternative (Chapter 3)
  • Exhibit 3B.1: A table Text Alternative (Chapter 3)
  • Exhibit 4.1: A table Text Alternative (Chapter 4)
  • Exhibit 4.2: A table Text Alternative (Chapter 4)
  • Exhibit 4.3: A table Text Alternative (Chapter 4)
  • Exhibit 4.4: A table Text Alternative (Chapter 4)
  • Exhibit 4.5: A table Text Alternative (Chapter 4)
  • Exhibit 4.6: A table Text Alternative (Chapter 4)
  • Exhibit 4.7: A table Text Alternative (Chapter 4)
  • Exhibit 4.8: A table Text Alternative (Chapter 4)
  • Exhibit 4.13: A table Text Alternative (Chapter 4)
  • Exhibit 4.14: A table Text Alternative (Chapter 4)
  • Exhibit 4.15: A table Text Alternative (Chapter 4)
  • Exhibit 4A.3: A table Text Alternative (Chapter 4)
  • Exhibit 4 A.5: A table Text Alternative (Chapter 4)
  • Exhibit 5.2: A table Text Alternative (Chapter 5)
  • Exhibit 5.3: A table Text Alternative (Chapter 5)
  • Exhibit 5.4: A table Text Alternative (Chapter 5)
  • Exhibit 5.5: A table Text Alternative (Chapter 5)
  • Exhibit 5.7: A table Text Alternative (Chapter 5)
  • Exhibit 5.8: A table Text Alternative (Chapter 5)
  • Exhibit 5.9: A table Text Alternative (Chapter 5)
  • Exhibit 5.12: A table Text Alternative (Chapter 5)
  • Exhibit 6.1: A table Text Alternative (Chapter 6)
  • Exhibit 6.2: A table Text Alternative (Chapter 6)
  • Exhibit 8.1: A table Text Alternative (Chapter 8)
  • Exhibit 8.3: A table Text Alternative (Chapter 8)
  • Exhibit 8.4: A table Text Alternative (Chapter 8)
  • Exhibit 8.5: A table Text Alternative (Chapter 8)
  • Exhibit 8.6: A table Text Alternative (Chapter 8)
  • Exhibit 9.1: A table Text Alternative (Chapter 9)
  • Exhibit 9.3: A table Text Alternative (Chapter 9)
  • Exhibit 9.4: A table Text Alternative (Chapter 9)
  • Exhibit 9.5: A table Text Alternative (Chapter 9)
  • Exhibit 9.6: A table Text Alternative (Chapter 9)
  • Exhibit 9.8A: A table Text Alternative (Chapter 9)
  • Exhibit 9.8B: A table Text Alternative (Chapter 9)
  • Exhibit 9.9: A table Text Alternative (Chapter 9)
  • Exhibit 9.12: A table Text Alternative (Chapter 9)
  • Exhibit 9.13: A table Text Alternative (Chapter 9)
  • Exhibit 9.14: A table Text Alternative (Chapter 9)
  • Exhibit 9.15: A table Text Alternative (Chapter 9)
  • Exhibit 10.7: A table Text Alternative (Chapter 10)
  • Exhibit 10.9: A table Text Alternative (Chapter 10)
  • Exhibit 10.11: A table Text Alternative (Chapter 10)
  • Exhibit 11.1: Text Alternative (Chapter 11)
  • Exhibit 11.2: Text Alternative (Chapter 11)
  • Schedule 1: Text Alternative (Chapter 11)
  • Schedule 2: Text Alternative (Chapter 11)
  • Schedule 3: Text Alternative (Chapter 11)
  • Schedule 4: Text Alternative (Chapter 11)
  • Schedule 5: Text Alternative (Chapter 11)
  • Schedule 6: Text Alternative (Chapter 11)
  • Schedule 7: Text Alternative (Chapter 11)
  • Schedule 8: Text Alternative (Chapter 11)
  • Schedule 9: Text Alternative (Chapter 11)
  • Schedule 10: Text Alternative (Chapter 11)
  • Exhibit 11.3: Text Alternative (Chapter 11)
  • Exhibit 11.4: Text Alternative (Chapter 11)
  • Excel Image 1: Text Alternative (Chapter 11)
  • Excel Image 2: Text Alternative (Chapter 11)
  • Exhibit 12.1: Text Alternative (Chapter 12)
  • Exhibit 12.2: Text Alternative (Chapter 12)
  • Exhibit 12.3: Text Alternative (Chapter 12)
  • Exhibit 12.4: Text Alternative (Chapter 12)
  • Exhibit 12.5: Text Alternative (Chapter 12)
  • Exhibit 12.6: Text Alternative (Chapter 12)
  • Exhibit 12.7 Text Alternative (Chapter 12)
  • Exhibit 12.8 Text Alternative (Chapter 12)
  • Exhibit 12.9 Text Alternative (Chapter 12)
  • Chart 1 Text Alternative (Chapter 12)
  • Chart 2 Text Alternative (Chapter 12)
  • Chart 3 Text Alternative (Chapter 12)
  • Excel Image 1 Text Alternative (Chapter 12)
  • Exhibit 13.10: Text Alternative (Chapter 13)
  • Exhibit 13.12: Text Alternative (Chapter 13)
  • Exhibit 13 A.1 : Text Alternative (Chapter 13)
  • Exhibit 13 A.2: Text Alternative (Chapter 13)
  • Exhibit 13 B.1: Text Alternative (Chapter 13)
  • Exhibit 13 Chart 1: Text Alternative (Chapter 13)
  • Exhibit 13 Chart 2: Text Alternative (Chapter 13)
  • Exhibit 14.6: Text Alternative (Chapter 14)
  • Exhibit 14 A.1: Text Alternative (Chapter 14)
  • Exhibit 14 E.1 : Text Alternative (Chapter 14)
  • Exhibit 14 E.3 : Text Alternative (Chapter 14)
  • Exhibit 15.1: Text Alternative (Chapter 15)
  • Exhibit 15.7: Text Alternative (Chapter 15)
  • Exhibit 16.1: A table Text Alternative (Chapter 16)
  • Exhibit 16.2: A table Text Alternative (Chapter 16)
  • Exhibit 16.4: A table Text Alternative (Chapter 16)
  • Exhibit 16.7: A table Text Alternative (Chapter 16)
  • Exhibit 17.1: A table Text Alternative (Chapter 17)
  • Exhibit 17.2: A table Text Alternative (Chapter 17)
  • Exhibit 17.3: A table Text Alternative (Chapter 17)
  • Exhibit 17.4: A table Text Alternative (Chapter 17)
  • Exhibit 17.6: A table Text Alternative (Chapter 17)
  • Exhibit 17.7: A table Text Alternative (Chapter 17)
  • Exhibit 17.8: A table Text Alternative (Chapter 17)
  • Exhibit 17.9: A table Text Alternative (Chapter 17)
  • Exhibit 18.1: A table Text Alternative (Chapter 18)
  • Exhibit 18.2: A table Text Alternative (Chapter 18)
  • Exhibit 18.3: A table Text Alternative (Chapter 18)
  • Exhibit 18.4: A table Text Alternative (Chapter 18)
  • Exhibit 18.5: A table Text Alternative (Chapter 18)
  • Exhibit 18.7: A table Text Alternative (Chapter 18)
  • Exhibit 18.9: A table Text Alternative (Chapter 18)
  • Exhibit 18.10: A table Text Alternative (Chapter 18)
  • Exhibit 18.11: A table Text Alternative (Chapter 18)
  • Exhibit 19.1: A table Text Alternative (Chapter 19)
  • Exhibit 19.3: A table Text Alternative (Chapter 19)
  • Exhibit 19.4: A table Text Alternative (Chapter 19)
  • Exhibit 19.5: A table Text Alternative (Chapter 19)
  • Exhibit 19.6: A table Text Alternative (Chapter 19)
  • Exhibit 19.8: A table Text Alternative (Chapter 19)

  UM RAFBÆKUR Á HEIMKAUP.IS

  Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!
  
  Rafbók til eignar
  Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt.
  
  Þú kemst í bækurnar hvar sem er
  Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).
  
  Auðvelt að fletta og leita
  Þú getur flakkað milli síðna og kafla eins og þér hentar best og farið beint í ákveðna kafla úr efnisyfirlitinu. Í leitinni finnur þú orð, kafla eða síður í einum smelli.
  
  Glósur og yfirstrikanir
  Þú getur auðkennt textabrot með mismunandi litum og skrifað glósur að vild í rafbókina. Þú getur jafnvel séð glósur og yfirstrikanir hjá bekkjarsystkinum og kennara ef þeir leyfa það. Allt á einum stað.
  
  Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
  Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.
  
  
  
  Fleiri góðir kostir
  - Þú getur prentað síður úr bókinni (innan þeirra marka sem útgefandinn setur)
  - Möguleiki á tengingu við annað stafrænt og gagnvirkt efni, svo sem myndbönd eða spurningar úr efninu
  - Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
  - Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu