This subject focuses on management accounting for cost and control purposes in an organisational context. Emphasises the use of quantitative techniques and computer software including spreadsheets and presentation graphics.
After studying this chapter, you will know: Explain how to use target costing to facilitate strategic management, apply the theory of constraints (TOC) to strategic cost management, describe how life-cycle costing facilitates strategic management, outline the objectives and techniques of strategic pricing.
(BQ) Part 2 book "Managerial accounting" has contents: Allocation of support activity costs and joint costs, capital expenditure decisions, target costing and cost analysis for pricing decisions, investment centers and transfer pricing,...and other contents.
Chapter 12 - Standard costs: Direct labor and materials. The main contents of the chapter consist of the following: Standard cost, setting and revising standards, target costing, purpose of variances, variance computation, direct labor variance, interpreting direct labor variance, direct materials variance - current use,...
(BQ) Part 2 book "Management accounting - Feed forward and ASIAN perspectives" has contents: Asian economic growth and management accounting, implications of target costing and its international application, integrated management accounting and the analysis of cost reduction, feed forward cost accounting and strategic management, conclusion.
Chapter 15 - Target costing and cost analysis for pricing decisions. After completing this chapter, you should be able to: List and describe the four major influences on pricing decisions, explain and use the economic, profit-maximizing pricing model, set prices using cost-plus pricing formulas, discuss the issues involved in the strategic pricing of new products.
The National Target Program (NTP) will communicate priority
activities addressing the urgent and immediate needs and concerns
of the country, relating to adaptation to the impacts of CC. Activities proposed through NTP would be those whose further delay could increase vulnerability, or lead to increased costs at a later stage. The NTP will be presented in the form of a document specifying a
list of priority activities, with a concise justification based on a
tight set of criteria.
Phương pháp Target costing: Là cách tiếp cận hiện đại, tập trung vào giai đoạn
đầu của sản phẩm và tiến tới việc làm cho sự
tham gia chi phí của từng phần tử thành phần sản
phẩm hay quá trình trong tổng chi phí được cân
đối với sự tham gia của chúng tạo ra giá trị đầu ra
cho khách hàng.
Cần phải tăng chi phí cho những phần tử có tỷ lệ
chi phí đầu vào/ giá trị đầu ra thấp và giảm chi phí
trong trường hợp ngược lại....
An engineer, procure and construct (EPC) contract is a form of D&B contract
under which a design engineer or firm of design consultants heads a team
which includes an experienced contractor and perhaps a plant supplier. The
promoter specifies his project requirements in outline which the team designs
in detail in continued liaison with him. The EPC organization arranges and
manages construction, letting specialist work packages out as necessary to
(BQ) Part 2 book "Managerial accounting" has contents: Tactical decision making, capital investment decisions, inventory management, lean accounting, target costing, and the balanced scorecard, international issues in management accounting, environmental cost management,...and other contents.
For shipping supplies to sustain troops overseas, airlift or sealift can be used with differential speed and cost. This documented briefing lays out a construct for designing a distribution network that takes advantage of the two transportation modes’ respective strengths to meet combatant command needs while minimizing total
Chapter 18 - Costing and thevalue chain. After studying this chapter you will be able to: Define the value chain and describe its basic components, distinguish between non-value-added and value-added activities, explain how activity-based management is related to activity-based costing, describe the target costing process and list its components,...
This chapter is an expansion of chapter 14 from the second edition, and relates contemporary cost management and time management to the generation of customer value. As in the previous edition, cost management techniques include activity-based management, business process re-engineering, and life-cycle costing. There is a more detailed coverage of target costing. The new material on time-based management includes measures of break-even time and time-to-market, and identifying and managing time drivers.
Chapter 15: Target costing and cost analysis for pricing decisions. After completing this chapter, you should be able to: List and describe the four major influences on pricing decisions, explain and use the economic, profit-maximizing pricing model, set prices using cost-plus pricing formulas, discuss the issues involved in the strategic pricing of new products,...
Tính giá theo chi phí mục tiêu «Target Cost» là một trong các phương pháp hiện đại trong kế toán quản trị. Tính ưu việt của Phương pháp đã được thừa nhận trên thế giới vì chi phí mục tiêu là một công cụ khích lệ và tạo thuận lợi cho việc liên kết giữa các bộ phận của qui trình chế tạo (Kaplan và Atkinson, 1998). Kế toán quản trị ở nước ta mới hình thành trong vài năm gần đây.
• Economies of Scale
ex: reduce administrative expenses
as a percentage of sales.
• Tax Benefits
ex: target firm has tax credits from
operating losses, and lacks the
income to use the credits.
• Unused Debt Potential
ex: merging with a firm that has
little debt increases debt capacity.
These CNVs may show
association with certain clinical conditions and help in predicting risk and also
diagnosis. All these approaches have their merits and demerits and in general are
tedious, time consuming and need manpower with stringent handling. This naturally
prompted the development of several automated methods for culturing cells in mass
scale, use of membrane bioreactors, and image analysis for interpreting the cytogenetic
We have learned to what it takes to get ready for export, how to identify and find market
outlets for products, and tips for going after the target markets.
To sum up, we have provided an example of how one Wildlife Friendly product,
specialty yarn, used the steps in this guide to identify and prioritize market outlets for
We encourage you to use these same steps for your own products and start talking to
potential buyers. Remember, offer a high quality product, tell the buyer about the
wonderful natural beauty and endangered wildlife being protected...
Standardised, regularly available indicators to explain market developments for microfinance in
Europe do not yet exist, or refer to Eastern Europe. Thus, we will focus in this section on the
framework conditions for microfinance which are covered by the regularly updated Eurostat
indicators for poverty and social inclusion, and by data on micro-enterprises. Specific aspects of
the current crisis will be discussed later in this paper.
Because of improvements in air quality, such
deadly air pollution episodes are rare in U.S. cities.
Modern research methods have shown, however,
that deaths and serious illnesses from common
air pollutants still occur at levels well below
regulatory standards, and at current levels in
New York and most large cities. Local actions to
further reduce air pollution will mean changes in
policies and behaviors, and will require significant
investments in new vehicles and other equipment.