Sumários
5. TQM
22 Abril 2024, 14:30 • Mathilde Verschaeve
Chapter 3: Managing Process Performance
Total Quality Management
Quality
Principles of TQM
Management Accounting & TQM
Cost of Quality
Analyzing quality problems
Impact of Quality Improvement
Cases 11-14
4. (TD)ABC Applications
17 Abril 2024, 14:30 • Mathilde Verschaeve
Case 7-8 (self-study)
Applications
TDABC in Service Organizations
TDABC in Health Care
Case 9 (self-study)-10
3. Time-driven Activity-Based Costing Systems
15 Abril 2024, 14:30 • Mathilde Verschaeve
Case 4-6
Time-driven Activity Based Costing
Theoretical and Practical Capacity
Cost of unused capacityAdvantages TDABCLimitations TDABCActivity-Based Management
Product profitabilityCost management
2. Activity Based Costing Systems
10 Abril 2024, 14:30 • Mathilde Verschaeve
Cases 1 & 2
Chapter 2: Activity Based Costing Systems
Traditional versus ABC systems (Case 3)
Activities and selection of activity drivers
Activity hierarchies
Limitations original ABC
1. Introduction
8 Abril 2024, 14:30 • Mathilde Verschaeve
Chapter 1: Introduction
What is management accounting
Changing environment
New developments in management accounting
Value creation
Management accounting for value creation
Four stage model of cost system design
Practical Information
Course syllabus
Group assignment
Revision of basic concepts
Cost classifications
Other management accounting concepts
Income statement
CVP analysis