Menggambarkan bagaimana teknologi informasi (TI) mengubah sifat dasar akuntansi, terutama dengan perkembangan internet, elektronik data interchange, dan database yang mengubah perusahaan melakukan kegiatan bisnisnya serta bagaimana perkembangan TI dapat mengubah cara pandang personal (kultur) dan strategi bisnis perusahaan di masa depan. Sehubungan dengan perubahan yang disebabkan oleh t…
1 Introduction: the Role, History, & Direction of Management Accounting. COST ACCUMULATION & PRODUCT COSTING : 2 Basic Management Accounting Concepts 3 Activity Cost Behavior 4 Activity Based Costing 5 Job Order Costing 6 Process Costing 7 Support Department Cost Allocation. PLANNING & CONTROL : 8 Functional & Activity Based Budgeting 9 Standard Costing: A Managerial Con…
1 Introduction: Cost & Performance Management Systems , 1 2 Four stage Model for Designing Cost and Performance Measurement Systems , 11 3 Stage II Standard Cost & Flexible Budgeting Systems , 28 4 Stage III Systems for Learning & Improvement: Upgrading & Supplementing Standard Cost Systems , 47 5 Stage III Systems for Learning and Improvement: Kaizen C…