Xem 1-20 trên 52 kết quả Managerial objectives
  • In this chapter we explain how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making.

    ppt18p tangtuy10 04-05-2016 8 4   Download

  • Chapter 1: Managerial accounting and cost concepts. In this chapter we explain how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making.

    ppt40p tangtuy10 04-05-2016 8 3   Download

  • This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances, prepare a flexible budget with more than one cost driver, understand common errors made in preparing performance reports based on budgets and actual results.

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  • The objectives of this chapter are: Distinguish between managerial and financial accounting; identify the cost components of a product made by a manufacturing company: the cost of materials, labor, and overhead; explain the effects on financial statements of product costs versus general, selling, and administrative costs; prepare a schedule of cost of goods manufactured and sold; distinguish product costs from upstream and downstream costs;...

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  • Chapter 7A - ABC action analysis. After studying this chapter, you should be able to: assign costs to a cost object using a second-stage allocation, use activity-based costing to compute product and customer margins, prepare an action analysis report using activity-based costing data and interpret the report.

    ppt10p tangtuy17 05-07-2016 3 2   Download

  • Chapter 9 - Flexible budgets and performance analysis. This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances,...

    ppt22p tangtuy17 05-07-2016 6 2   Download

  • Chapter 1 - Accounting: Information for decision making. The learning objectives for this chapter include: Discuss accounting as the language of business and the role of accounting information in making economic decisions, discuss the significance of accounting systems in generating reliable accounting information, explain the importance of financial accounting information for external parties - primarily investors and creditors - in terms of the objectives and the characteristics of that information,...

    ppt20p tangtuy18 12-07-2016 5 2   Download

  • Chapter 4 – The accounting cycle: Accruals and deferrals. The learning objectives for this chapter include: Explain the purpose of adjusting entries, describe the four basic types of adjusting entries, prepare adjusting entries to convert assets to expenses, prepare adjusting entries to convert liabilities to revenue, prepare adjusting entries to accrue unpaid expenses,...

    ppt41p tangtuy18 12-07-2016 6 2   Download

  • Chapter 7 – Financial assets. The learning objectives for this chapter include: Define financial assets and explain their valuation in the balance sheet, describe the objectives of cash management, explain means of achieving internal control over cash transactions, prepare a bank reconciliation and explain its purpose,...

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  • Chapter 10 - Liabilities. Learning objectives of this chapter include: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs relating to payrolls, prepare an amortization table allocating payments between interest and principal,...

    ppt47p tangtuy18 12-07-2016 4 2   Download

  • Chapter 11 - Stockholders’ equity: Paid-in capital. Learning objectives of this chapter include: Discuss the advantages and disadvantages of organizing a business as a corporation, distinguish between publicly owned and closely held corporations, explain the rights of stockholders and the roles of corporate directors and officers,...

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  • Chapter 15 - Global business and accounting. Learning objectives of this chapter include: Define four mechanisms companies use to globalize their business activities; identify how global environmental forces - (a) political and legal systems, (b) economic systems, (c) culture, and (d) technology and infrastructure - affect a company's ability to compete globally; demonstrate how to convert an amount of money from one currency to another;...

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  • Chapter 1: The changing role of managerial accounting in a dynamic business environment. After completing this chapter, you should be able to: Define managerial accounting and describe its role in the management process, explain four fundamental management processes that help organizations attain their goals, list and describe five objectives of managerial accounting activity, explain the major differences between managerial and financial accounting,...

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  • This chapter explains how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making. We’ll begin by looking at manufacturing companies because their basic activities include most of the activities found in other types of business organizations.

    ppt19p tangtuy18 12-07-2016 2 2   Download

  • After studying this chapter, you should be able to: assign costs to a cost object using a second-stage allocation, use activity-based costing to compute product and customer margins, prepare an action analysis report using activity-based costing data and interpret the report.

    ppt10p tangtuy18 12-07-2016 4 2   Download

  • This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances.

    ppt38p tangtuy18 12-07-2016 3 2   Download

  • Learning objectives in this chapter: Explain why companies develop control systems for employees, summarize how to design a basic bureaucratic control system, describe the purposes for using budgets as a control device, define basic types of financial statements and financial ratios used as controls, list procedures for implementing effective control systems

    ppt15p tangtuy02 08-03-2016 9 1   Download

  • After reading this chapter, you will be able to: Define management and explain its role in the achievement of organizational objectives, describe the major functions of management, distinguish among three levels of management and the concerns of managers at each level, specify the skills managers need in order to be successful, summarize the systematic approach to decision making used by many business managers, recommend a new strategy to revive a struggling business.

    ppt27p tangtuy11 20-05-2016 3 1   Download

  • Chapter 10 provides knowledge of long-term liabilities. In this chapter, the learning objectives are: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use, prepare entries to record bond issuance and interest expense, compute and record amortization of bond discount, compute and record amortization of bond premium, record the retirement of bonds,...

    ppt15p luimotbuoc_4 11-11-2016 0 0   Download

  • Principles of Marketing takes a practical, managerial approach to marketing. Continuing with tradition, it is rich in topical examples and applications that show the major decisions that marketing managers face in their efforts to balance an organisation’s objectives and resources against needs and opportunities in the global marketplace. The Fourth Edition has changed to reflect marketing’s ever changing challenges. All preview cases, marketing insights and end of chapter cases are revised or completely changed to embrace the growth in e-commerce.

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