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Study guide 62 COST MANAGEMENT SYSTEMS ACCT STUDY GUIDE Study Period C ? University of South Australia CCONTENTS Page WELCOME HOW TO USE THIS STUDY GUIDE TOPIC PROCESS COSTING TOPIC JOINT COSTING TOPIC PRICING PRODUCT MIX DECISIONS TOPIC ACTIVITY BASED MA

COST MANAGEMENT SYSTEMS ACCT STUDY GUIDE Study Period C ? University of South Australia CCONTENTS Page WELCOME HOW TO USE THIS STUDY GUIDE TOPIC PROCESS COSTING TOPIC JOINT COSTING TOPIC PRICING PRODUCT MIX DECISIONS TOPIC ACTIVITY BASED MANAGEMENT MANAGING CUSTOMERS TOPIC MANAGING SUPPLIERS INVENTORY QUALITY TOPIC RESPONSIBILITY ACCOUNTING DECENTRALIZATION TRANSFER PRICING TOPIC FINANCIAL PERFORMANCE MEASURES REWARD SYSTEMS TOPIC CONTEMPORARY APPROACHES TO MEASURING PERFORMANCE TOPIC CAPITAL BUDGETING TOPIC CAPITAL BUDGETING SOME ADDITIONAL ISSUES TOPIC SOCIAL AND ENVIRONMENTAL ACCOUNTING COURSE OVERVIEW CACCT Cost Management Systems Introduction WELCOME Welcome to Cost Management Systems ACCT a course that includes a mix of traditional and contemporary management accounting topics This course expands and extends upon ACCT Management Accounting We hope you ?nd your studies interesting enjoyable and useful The aim of this course is to expand your knowledge of management accounting and its application in both the private and public sectors After increasing your knowledge of costing systems we focus even more so on the management of costs rather than on the costing of products In addition to teaching you about some new management accounting topics we also revise and revisit from a new perspective the ow of costs and costing of manufacturing overhead as taught in Management Accounting Therefore it is desirable that you are con ?dent of your knowledge in these topics that is the contents from your textbook of chapters to Understanding rather than memorising is an essential part of this course as is being exible in applying your knowledge You will need to be able to adapt to varying circumstances and learn that there may be a range of alternative answers to any given situation This Study Guide is comprised of a series of eleven topic summaries which are the cornerstone and hub of the learning for this course Topic summaries are very important because they provide you with an overview of what you need to learn and supplement references in your textbook They also list the tutorial questions for each topic and your learning should be organized around these topic summaries Basil Tucker CACCT Cost Management Systems Introduction This course has ?ve sections Costing Systems Topics and In Management Accounting namely chapter of the textbook you studied costing systems such as Job Costing this course revisits the ow of costs and moreover it will teach you about some new costing techniques Cost Management Systems CMS and Strategy Topics ?? The term Cost Management Systems only emerged approximately years ago and it encompasses techniques on how to better manage costs compared to the traditional cost control methods and techniques such as standard costing budgeting responsibility accounting ? This course will cover some CMS and Strategic Management Accounting techniques Control and Performance Evaluation Topics ?? You would have already studied budgeting and standard costing which are two traditional control and performance evaluation topics In this course we will look at two additional traditional topics namely Responsibility Accounting and Financial Performance Measures Finally we will introduce you to two contemporary performance evaluation techniques