MA lecture Feb 7 topic agenda 2018

Adv. dip: Mgt Accounting lecture Feb 7 topic agenda 2018

1. Quality costing
File name "Part 2 MA notes on quality costs" (2 pages)
File name "MA note on quality costing an example" (1 page)
File name "Management accounting slides on cost of quality" (2 pages)
A slide on the quality costing model; a slide on types of quality cost; a slide on the goal of cost of quality (COQ) system.
**** You may be interested to also watch an introductory video on costs of quality


2. Basic ideas on standard costing
File "Part 4 MA notes on standard costing" (2 pages)
File "Part 2 notes on standard costing basic idea b" (3 pages)
**** You may be interested to also watch an introductory video on standard costing
Also compare standard costing with normal costing by reading the following note:
File "MA notes on normal costing basic ideas" (1 page).
Also refer to an introductory video on normal costing; an example of normal costing (video).
Lastly, an introductory video on actual costing; and a video to compare actual costing and normal costing (with an example) and a file on it "Management accounting note on actual costing" (1 page).


3 Briefing on mid-term test requirements


4. Exercise on Activity-based Costing (ABC).
Need to do a quick review of the concept of cost hierarchy of ABC (slide) and an introductory video.
File "part 2 exercises ABC" [to do questions 5-16 and 5-17].

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