個案總覽

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

This note introduces students to some of the options that managers consider when financing is needed. Internal financing options such as improving operating cashflow, adjusting working capital and disposing fixed assets are examined. The advantages and disadvantages of external financing options (i.e., debt or equity) are also briefly covered.