Summary Australia CPA Strategic Management Accounting Knowledge Map M6 - S2 2023

4 Types of stakeholder value P301



1. Primary activities


Organisational value chain P301

2.. Support activities

Part A Value chain P301


1. Supplier value chain



Industry value chain P302 2. Channel value chain




3. Customer value chain




Traditional approach to allocating
Case Study 6.1
indirect costs – single cost factor P303



4 hierarchies of
1. Unit level cos
4 hierarchies of ABC costing's activities P306 2. Batch level co
3. Product susta
4. Facility level




Value engineering P306




Activity-Based Costing (ABC) P305
ABC method's cost drivers VS cost pools


1. Activity ana
2. Create cost
3. Establish th
7 Steps of ABC method 4. Identify the
5. Determine t
6. Allocate cos
7. Calculate th



Example 6.4 & Case Study 6.2




Benefits and drawbacks of ABC
Part B Strategic
Product Costing P303




Two key inputs