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The effect of Information technology

The Internet and Big Data extends the breadth and depth of sources of management accounting information. Please illustrate the effect of information technology on management accounting information quality.


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ACCA F2 管理会计课程列表:

Chapter 1 Accounting for management

-1.1 About paper F2

--1.1 Video

-1.2 Data and information

--1.2 Video

-1.3 Planning, control and decision-making

--1.3 Video

-1.4 Management accounting and financial accounting

--1.4 Video

-Disccusion 1

--Management accounting and Financial accounting

-Quiz 1--作业

Chapter 2 Sources of data

-2.1 Sampling method-1

--2.1 Video

-2.2 Sampling method-2

--2.2 Video

-Discussion 2

--The effect of Information technology

-Quiz 2--作业

Chapter 3 Cost classification

-3.1 Direct and indirect cost

--3.1 Video

-3.2 Cost classification based on function

--3.2 Video

-3.3 Cost classification for the preparation of statements

--3.3 Video

-Discussion 3

--Different cost concepts are used for different purposes

-Quiz 3--作业

Chapter 4 Cost behaviour

-4.1 Cost classification based on cost behavior

--4.1 Video

-4.2 Analysing linear cost behavior: high-low method

--4.2 Video

-4.3 Some terms about cost accounting

--4.3 Video

-Discussion 4

--The classification of fixed and variable costs

-Quiz 4--作业

Chapter 5 Accounting for materials

-5.1 Stock control

--5.1 Video

-5.2 Stock control levels

--5.2 Video

-5.3 EOQ model

--5.3 Video

-5.4 EOQ model and bulk discount

--5.4 Video

-5.5 EBQ model

--5.5 Video

-5.6 Pricing material issues-FIFO and LIFO

--5.6 Video

-5.7 Pricing material issues-weighted average method

--5.7 Video

-5.8 Stock control system

--5.8 Video

-Discussion 5

--The practical significance of the EOQ model

-Quiz 5--作业

Chapter 6 Accounting for labour

-6.1 Measuring labour activity

--6.1 Video

-6.2 Time work and piecework scheme

--6.2 Video

-6.3 Bonus schemes-1

--6.3 Video

-6.4 Bonus schemes-2

--6.4 Video

-6.5 Labour turnover

--6.5 Video

-6.6 Accounting for labour costs

--6.6 Video

-Discussion 6

--The cost and benefit of labour turnover

-Quiz 6--作业

Chapter 7 Accounting for overhead

-7.1 Accounting for overhead

--7.1 Video

-7.2 Overhead allocation

--7.2 Video

-7.3 Overhead apportionment-stage 1

--7.3 Video

-7.4 Overhead apportionment-stage 2

--7.4 Video

-7.5 Overhead absorption

--7.5 Video

-7.6 Over-under absorbed overhead

--7.6 Video

-Discussion 7

--The fairness of overhead apportionment

-Quiz 7--作业

Chapter 8 Absorption and marginal costing

-8.1 Marginal costing and contribution

--8.1 Video

-8.2 Profit statement under AC and MC

--8.2 Video

-8.3 Reconciliation of profits under AC and MC

--8.3 Video

-Dissusion 8

--The arguments in favour of marginal costing and absorption costing

-Quiz 8--作业

Chapter 9 Job, batch and service costing

-9.1 Costing methods

--9.1 Video

-9.2 Job costing

--9.2 Video

-9.3 Batch costing

--9.3 Video

-9.4 Service costing

--9.4 Video

-9.5 Example of service costing

--9.5 Video

-Discussion 9

--The features of the way applicable for specific order costing and process costing

-Quiz 9--作业

Chapter 10 Process costing

-10.1 Main areas of complexity in process costing

--10.1 Video

-10.2 Normal losses, abnormal losses and gains

--10.2 Video

-10.3 Scrap value of normal loss

--10.3 Video

-10.4 Scrap value of abnormal loss and abnormal gain

--10.4 Video

-10.5 Valuing closing WIP

--10.5 Video

-10.6 Valuing opening WIP- FIFO

--10.6 Video

-10.7 Valuing opening WIP- Weighted average cost method

--10.7 Video

-Discussion 10

--The rules for choosing the method of FIFO and the weighted average method

-Quiz 10--作业

Chapter 11 Process costing, joint product and by-product

-11.1 Joint products

--11.1 Video

-11.2 By-product

--11.2 Video

-Discussion 11

--The difference between joint products and by-products

-Quiz 11--作业

Chapter 12 Forecasting

-12.1 Correlation

--12.1 Video

-12.2 Linear regression analysis

--12.2 Video

-12.3 Finding the trends of time series

--12.3 Video

-12.4 Finding the seasonal variations of time series - Additive model

--12.4 Video

-12.5 Finding the seasonal variations of time series - Multiplicative model

--12.5 Video

-12.6. Index numbers

--12.6 Video

-12.7 Index numbers and forecasting

--12.7 Video

-Discussion 12

--The reliability of regression analysis forecasts

-Quiz 12--作业

Chapter 13 Budgeting

-13.1 Budgetary planning and control systems

--13.1 Video

-13.2 Fixed and flexible budget

--13.2 Video

-Dicussion 13

--Fixed budgets and performance evaluation

-Quiz 13--作业

Chapter 14 The budgetary process

-14.1 Steps in the preparation of a budget

--14.1 Video

-14.2 Functional budgets

--14.2 Video

-14.3 Cash budget

--14.3 Video

-Discussion 14

--Principal budget factor

-Quiz 14--作业

Chapter 15 Making budgets work

-15.1 Dysfunctional behaviour in budget

--15.1 Video

-15.2 Budget set ways

--15.2 Video

-Discussion 15

--Budgetary slack

-Quiz 15--作业

Chapter 16 Methods of project appraisal

-16.1 Capital expenditure budget

--16.1 Video

-16.2 The time value of money

--16.2 Video

-16.3 Annuities

--16.3 Video

-16.4 The NPV (net present value) method

--16.4 Video

-16.5 The IRR (Internal rate of return) method

--16.5 Video

-16.6 The payback method

--16.6 Video

-Discussion 16

--NPV vs.IRR

-Quiz 16--作业

Chapter 17 Standard costing and cost variances

-17.1 Standard costing

--17.1 Video

-17.2 Material cost variance

--17.2 Video

-17.3 Labour cost variance

--17.3 Video

-17.4 Variable production overhead variance

--17.4 Video

-17.5 Fixed production overhead variance-1

--17.5 Video

-17.6 Fixed production overhead variance-2

--17.6 Video

-Discussion 17

--The interdependence between cost variance

-Quiz 17--作业

Chapter 18 Sale variances and operating statements

-18.1 Sales variances

--18.1 Video

-18.2 Operating statements under absorption costing

--18.2 Video

-18.3 Operating statements under marginal costing

--18.3 Video

-Discussion 18

--The control action

-Quiz 18--作业

Final exam

-Final exam

The effect of Information technology笔记与讨论

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