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  • Universiti Tunku Abdul Rahman Faculty of Accountancy & Management Bachelor of Accounting (Hons) UKAM3043 Management Accounting III (Y3S1) Tutorial 5

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    Esther Lueh
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    The document is a tutorial for a management accounting course that contains questions about traditional overhead cost analysis, activity-based costing and management (ABC/ABM) systems, and how a hotel could use activity-based management to evaluate different packages and become more efficient. It asks students to describe shortcomings of traditional overhead approaches, discuss factors leading to ABC/ABM, and how an ABM system could help a hotel manage activities and determine strengths and weaknesses of business, leisure, meetings and group packages.

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    The document is a tutorial for a management accounting course that contains questions about traditional overhead cost analysis, activity-based costing and management (ABC/ABM) systems, and how a hotel could use activity-based management to evaluate different packages and become more efficient. It asks students to describe shortcomings of traditional overhead approaches, discuss factors leading to ABC/ABM, and how an ABM system could help a hotel manage activities and determine strengths and weaknesses of business, leisure, meetings and group packages.

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    33 views1 page

    Universiti Tunku Abdul Rahman Faculty of Accountancy & Management Bachelor of Accounting (Hons) UKAM3043 Management Accounting III (Y3S1) Tutorial 5

    Uploaded by

    Esther Lueh
    The document is a tutorial for a management accounting course that contains questions about traditional overhead cost analysis, activity-based costing and management (ABC/ABM) systems, and how a hotel could use activity-based management to evaluate different packages and become more efficient. It asks students to describe shortcomings of traditional overhead approaches, discuss factors leading to ABC/ABM, and how an ABM system could help a hotel manage activities and determine strengths and weaknesses of business, leisure, meetings and group packages.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    UNIVERSITI TUNKU ABDUL RAHMAN

    FACULTY OF ACCOUNTANCY & MANAGEMENT


    Bachelor of Accounting (Hons)
    UKAM3043 Management Accounting III
    (Y3S1)
    Tutorial 5

    Q1 Describe the shortcomings of traditional approaches to overhead cost analysis.


    Q2. Discuss the factors that led to the emergence of ABC/ABM systems.
    Q3. 5-2
    Q4. 5-7
    Q5. 5-27
    Q6. Activity-based management (ABM) is a means of analyzing a company's profitability by
    looking at each aspect of its business to determine strengths and weaknesses. The hotel
    takes pride in providing first-class amenities and superb guest experience. Imagine you are
    the chief financial officer of Kesaria Hotel. You are interested in implementing an activity-
    based management system to evaluate and manage the activity of different hotel packages,
    such as business, leisure, meetings and groups offered by the hotel.
    Required:
    What is Activity based management? How can the management of Kesaria hotel use
    activity-based management to become more efficient?

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