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Management Accounting 3e Revised

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Table of Contents

Introduction to management accounting The role of management accounting Product and service costing Cost classifications Cost versus expense Inventories Cost, selling price, margins and pricing policy Manufacturing statements Structure of the manufacturing statement Factory and non-factory expenses Preparation of the manufacturing statement Analysis of manufacturing statements Transfer of cost of production Accounting entries 3 Cost flows The manufacturing process Flow of materials and costs Perpetual inventory system The effect of the GST Separate cost ledger Alternative factory overhead recording Cost flows in non-manufacturing firms 4 Materials-control and accounting Purchasing and storage procedures Issuing procedures Costing materials into store Costing materials out to production Physical stocktake Periodic stock valuation Accounting standards 5 Labour-control and accounting Definition of some payroll terms Payroll Direct and indirect labour analysis Labour-related costs 6 Factory overhead-control and accounting Factory overhead accounting Cost drivers Fixed and variable costs Factory overhead recovery rates Flexible budgeting Budgeting semi-variable costs Departmental factory overhead Reciprocal services Improved product costing Activity-based costing 7 Job costing Job cost system Job cost records Job cost accounting records-manufacturers Job costing with a separate cost ledger Under-applied or over-applied factory overhead Job costing in service industries 8 Responsibility accounting Organisation structure Responsibility accounting Responsibility centres Budget preparation Performance reports Cost allocation Overhead analysis Responsibility accounting and blame Controllability 9 Cost-volume-profit analysis Presentation of statement of comprehensive income for CVP analysis The break-even equation Contribution margin method Contribution margin ratio method Target net profit Effects of income tax Margin of safety Analysis using graphs Evaluating changes Sales mix and CVP analysis CVP analysis for different industries Assumptions and limitations of CVP analysis 10 Direct costing Inventory valuation Statements of comprehensive income with actual factory overhead Reconciliation of reported profits-absorption and direct costing Reporting variable marketing and administrative expense-direct costing Statements of comprehensive income with applied factory overhead Australian Accounting Standard AASB 102 Inventories Australian Taxation Office requirements Advantages and disadvantages of direct costing 11 Activity-based costing Activity-based costing Activity levels Three approaches to ABC Cost drivers Designing an ABC system ABC application rates Total manufacturing costs Accounting entries Full product costs ABC and job costing 12 Process costing fundamentals Cost flows Comparison with job costing Flow of units through a process Process costing concepts Cost of production report Accounting entries Beginning work in process Weighted average method First-in-first-out (FIFO) method 13 Advanced process costing Cost flows-more than one department Cost of production reports-more than one process Accounting entries Process costing and lost or spoiled units Process costing-more than one department and spoilage 14 Operation costing Illustrative example 15 Joint and by-product costing Why allocate joint costs? Allocating joint costs Accounting for joint costs Decision: sell at split-off or process further By-products 16 Standard costing Setting a standard manufacturing cost Different types of standards Flexible budgeting Variance analysis Causes of and responsibilities for variances Journal entries for a standard cost system Effect of work in process Disposition of variances

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