Adv Dip Mgt Accounting lecture 3 Jan 31 2018

Adv Dip Mgt Accounting lecture 3 Jan 31 2018

 Topics to cover:

 1. Basic ideas on limiting factor analysis for short-term decision-making
File name "Part 2 MA notes on limiting factors"
File name "Throughput accounting" (7 pages)

2. On activity-based costing (ABC)
File name "Part 2 MA notes of ABC"
File name "Part 2 Activity-based costing - illustration"
File name "MA note on ABC diagram table example" (2 pages)
Introductory video 1; introductory video 2; a specific video on the topic of cost hierarchy. Also on  benefits of using ABC (video).

3. Part 2 exercises on CVP analysis
File name "Part 2 exercise CVP analysis"
*** you may be interested to watch a video on CVP analysis before doing the exercise. Another one is on margin of safety.

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