Name Page # Module Comments Column1
2x2 matrix approach 171 M4
accessibility 276 M5
accountability 200 M4
accountants 13 M1
accounting information 237 M5
Accounting Professional and Ethical Standards Board (APESB) 27 M1
accounting responsibility 106 M3
accounting system 28 M1
accounting system 246 M5
accounting-based measures (deficiencies) 181 M4
Poor reflection of economic reality. Profits include accruals/assumptions, can be unreliable, asset values do not take
inflation or decline of currency into account. ROI and RI. DCF methods preferred
accuracy 65 M2
accurate costing 308 M6
acquisition strategy 29 M1
across the board cost cut reduce travel/ training/invent holdoing+delay maintanance/capital invent/new product launch+renegotiating vendor term
activity mapping 308 M6
activity value analysis 346 M6
activity-based budgeting (ABB) 139 M3 budgeting explicity from activities and resources, make budget more meaningful for operational managers. Balance between required resources and resource capacity.
activity-based costing (ABC) 343 M6
activity-based costing (ABC) 303 M6 using TDABC to overcome ABC adoption difficulties (cost of maintain and implement)
activity-based costing (ABC) - benefits & steps 308 M6 indirect cost allocate to complexity and diversity products. steps: activities>pools>drivers>no. transactions > rate>
allocate>indirect cost. benefits: accurate, underlying cause
activity-based costing (ABC) - cost drivers 306 M6
activity-based costing (ABC) - customer profitability analysis 370 M6
activity-based costing (ABC) - implementing 309 M6
activity-based costing (ABC) - indirect cost allocation 310 M6
activity-based costing (ABC) - time-driven 316 M6
activity-based costing (ABC) - value engineering 306 M6
activity-based costing (ABC) systems 205 M4
activity-based management (ABM) 303 M6
activity-based management (ABM) 343 M6 Horizontal management structure. ABM- business process improvements. Org value chain reduce costs
ABC - accurate cost for better ohd allocation. manage activities along org value chain to reduce costs, focus on
strategic planning and performance
Factors to analysis: scale; scope; experience; technology; complexity; channels and quality of operational mg
activity-based management (ABM) 352 M6
activity-on-arrow network diagram 187 M4 Activity displayed as ARROW and event as NODE (Circle). Nodes represents activities and events are not illustrated.
Supported by most project management software programs.
agency theory 240 M5 relationship between principals/owners and directors and managers, who act as the agents of the owners.principles
and managers; seperation between them; principle monitor agents; sharing rules; information asymmetry
aggregation method 61, 64 M2 Compile and present it in a way that delivers greater value together.
alliances 29 M1 Industry value chain linkages
American Institute of Certified Public Accountants (AICPA) 45 M2
amortisation 174 M4
Analysis & Interpretation 46 M1 accountant Need to decide what tools and techniques to use
Analyst 12 M1 Combining traditional cost management with strategic support. Includes risk management, design & manage systems etc.
Asia Pacific Economic Cooperation (APEC) 23 M1
ASX Corporate Governance Council 236 M5
attitude compliance both parties in supply chain willing to resolve a problem and buil dlong trust relationship
Australian Competition and Consumer Commission (ACCC) 328 M6
Australian Royal Commission 52 M2 Significant shift in power of stakeholders and more focus on the practice of banks
Australian Securities and Investments Commission (ASIC) 326, 236 M6 & 5
Australian Taxation Office (ATO) 266 M5
average accounting rate of return (AARR) 179 M4
balanced scorecard (BSC) 11 M1
balanced scorecard (BSC) 56 M2
balanced scorecard (BSC) 63 M2
balanced scorecard (BSC) 167 M4
2x2 matrix approach 171 M4
accessibility 276 M5
accountability 200 M4
accountants 13 M1
accounting information 237 M5
Accounting Professional and Ethical Standards Board (APESB) 27 M1
accounting responsibility 106 M3
accounting system 28 M1
accounting system 246 M5
accounting-based measures (deficiencies) 181 M4
Poor reflection of economic reality. Profits include accruals/assumptions, can be unreliable, asset values do not take
inflation or decline of currency into account. ROI and RI. DCF methods preferred
accuracy 65 M2
accurate costing 308 M6
acquisition strategy 29 M1
across the board cost cut reduce travel/ training/invent holdoing+delay maintanance/capital invent/new product launch+renegotiating vendor term
activity mapping 308 M6
activity value analysis 346 M6
activity-based budgeting (ABB) 139 M3 budgeting explicity from activities and resources, make budget more meaningful for operational managers. Balance between required resources and resource capacity.
activity-based costing (ABC) 343 M6
activity-based costing (ABC) 303 M6 using TDABC to overcome ABC adoption difficulties (cost of maintain and implement)
activity-based costing (ABC) - benefits & steps 308 M6 indirect cost allocate to complexity and diversity products. steps: activities>pools>drivers>no. transactions > rate>
allocate>indirect cost. benefits: accurate, underlying cause
activity-based costing (ABC) - cost drivers 306 M6
activity-based costing (ABC) - customer profitability analysis 370 M6
activity-based costing (ABC) - implementing 309 M6
activity-based costing (ABC) - indirect cost allocation 310 M6
activity-based costing (ABC) - time-driven 316 M6
activity-based costing (ABC) - value engineering 306 M6
activity-based costing (ABC) systems 205 M4
activity-based management (ABM) 303 M6
activity-based management (ABM) 343 M6 Horizontal management structure. ABM- business process improvements. Org value chain reduce costs
ABC - accurate cost for better ohd allocation. manage activities along org value chain to reduce costs, focus on
strategic planning and performance
Factors to analysis: scale; scope; experience; technology; complexity; channels and quality of operational mg
activity-based management (ABM) 352 M6
activity-on-arrow network diagram 187 M4 Activity displayed as ARROW and event as NODE (Circle). Nodes represents activities and events are not illustrated.
Supported by most project management software programs.
agency theory 240 M5 relationship between principals/owners and directors and managers, who act as the agents of the owners.principles
and managers; seperation between them; principle monitor agents; sharing rules; information asymmetry
aggregation method 61, 64 M2 Compile and present it in a way that delivers greater value together.
alliances 29 M1 Industry value chain linkages
American Institute of Certified Public Accountants (AICPA) 45 M2
amortisation 174 M4
Analysis & Interpretation 46 M1 accountant Need to decide what tools and techniques to use
Analyst 12 M1 Combining traditional cost management with strategic support. Includes risk management, design & manage systems etc.
Asia Pacific Economic Cooperation (APEC) 23 M1
ASX Corporate Governance Council 236 M5
attitude compliance both parties in supply chain willing to resolve a problem and buil dlong trust relationship
Australian Competition and Consumer Commission (ACCC) 328 M6
Australian Royal Commission 52 M2 Significant shift in power of stakeholders and more focus on the practice of banks
Australian Securities and Investments Commission (ASIC) 326, 236 M6 & 5
Australian Taxation Office (ATO) 266 M5
average accounting rate of return (AARR) 179 M4
balanced scorecard (BSC) 11 M1
balanced scorecard (BSC) 56 M2
balanced scorecard (BSC) 63 M2
balanced scorecard (BSC) 167 M4
