Cost accounting

Xem 1-20 trên 730 kết quả Cost accounting
  • (BQ) Chapter 1 - Cost accounting: Information for decision making. After studying this chapter you should be able to: First, describe the way managers use accounting information to create value in organizations. Second, distinguish between the uses and users of cost accounting and financial accounting information. Third, explain how cost accounting information is used for decision making and performance evaluation in organizations.

    ppt39p tangtuy16 02-07-2016 6 2   Download

  • (BQ) Chapter 18: Performance measurement to support business strategy. As we noted at the beginning of chapter 1, the goal of cost accounting is to help managers maximize value creation in organizations. In this chapter, we introduce methods and measures links performance measures to business strategy.

    ppt28p tangtuy16 02-07-2016 14 2   Download

  • After reading this chapter, you should be able to answer the following questions: What is the role of cost accounting as it relates to financial and managerial accounting? How does cost management play a strategic role in the organization’s value chain? What is the difference between direct and indirect costs, and how do they relate to a product or activity?...

    ppt42p nomoney5 04-03-2017 0 0   Download

  • Chapter 13 - Cost accounting and reporting systems. After completing this unit, you should be able to: Explain the role of cost accounting as it relates to financial and management accounting, explain the strategic role cost management plays in the organisation’s value chain, explain the difference between direct and indirect costs,...

    ppt33p nomoney7 06-03-2017 0 0   Download

  • (BQ) Part 1 book "Principles of cost accounting" has contents: Introduction to cost accounting, accounting for materials, accounting for labor, accounting for factory overhead, process cost accounting—general procedures.

    pdf307p bautroibinhyen21 14-03-2017 0 0   Download

  • (BQ) Part 2 book "Principles of cost accounting" has contents: Cost analysis for management decision making, cost accounting for service businesses and the balanced scorecard, the master budget and flexible budgeting,...and other contents.

    pdf262p bautroibinhyen21 14-03-2017 0 0   Download

  • (BQ) Chapter 2: Cost concepts and behavior. Chapter 2 covers cost concepts and behavior. You want to be certain that you have a thorough understanding of these concepts before going forward. Understanding of the concepts in Chapter 2 is critical for success in this course.

    ppt36p tangtuy16 02-07-2016 11 2   Download

  • (BQ) Chapter 3: Fundamentals of cost-volume-profit analysis. In order to be a well prepared leader and manager, one must have a systematic method of analyzing the ever changing environment. Chapter 3 focuses on how decision-makers analyze changes in the volume of sales.

    ppt34p tangtuy16 02-07-2016 14 2   Download

  • (BQ) Chapter 4: Fundamentals of cost analysis for decision making. Now that you are comfortable with CVP analysis and the impact of fixed versus variable costs, we can extend the concepts and apply the theories to a multitude of business conditions.

    ppt34p tangtuy16 02-07-2016 10 2   Download

  • (BQ) Chapter 5: Cost estimation. When managers make decisions they need to compare the costs (and benefits) among alternative actions. In this chapter, we discuss how to estimate the costs required for decision making.

    ppt45p tangtuy16 02-07-2016 22 2   Download

  • (BQ) Chapter 6: Fundamentals of product and service costing. This chapter provides an overview of alternative cost systems for product and service costing. Details and extensions to the basic models described here are presented in the following three chapters.

    ppt36p tangtuy16 02-07-2016 7 2   Download

  • (BQ) Chapter 7: Job costing. After studying this chapter you should be able to explain what job and job shop mean. Assign costs in a job cost system. Account for overhead using predetermined rates. Apply job costing methods in service organizations. Understand the ethical issues in job costing, and describe the difference between jobs and projects.

    ppt40p tangtuy16 02-07-2016 31 2   Download

  • (BQ) Chapter 8: Process costing. We continue our discussion of the details of a product costing system in Chapter 8 by developing a process costing system. As we discussed in Chapter 6, the difference between job order and process costing is the level at which costs are aggregated before they are assigned to the individual units of product. Process costing assumes that all units are homogeneous and follow the same path through the production process.

    ppt35p tangtuy16 02-07-2016 23 2   Download

  • (BQ) Chapter 9: Activity-based costing. Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing.

    ppt39p tangtuy16 02-07-2016 27 2   Download

  • (BQ) Chapter 10: Fundamentals of cost management. Upon completion of this chapter you should be able to: explain the concept of activity-based cost management; use the hierarchy of costs to manage costs; describe how the actions of customers and suppliers affect a firm’s costs; use activity-based costing methods to assess customer and supplier costs;...

    ppt32p tangtuy16 02-07-2016 23 2   Download

  • (BQ) Chapter 11 - Service department and joint cost allocation. We have seen how cost allocation is used to develop the costs of products, services, and customers. However, part of the indirect cost incurred is from departments that do not directly produce the product or service but rather provide service to the departments that do produce the product or provide the service. In this chapter we will allocate the costs of these “service” departments. We will also consider product costing when multiple products are produced from the same inputs in fixed proportions.

    ppt40p tangtuy16 02-07-2016 13 2   Download

  • (BQ) Chapter 14: Business unit performance measurement. We described the organization of the firm in Chapter 12 by referring to responsibility centers: cost centers, profit centers, and investment centers. In this chapter, we develop and analyze performance measures for investment centers. Recall that in an investment center, managers have responsibility for asset deployment in addition to revenue and cost responsibilities.

    ppt34p tangtuy16 02-07-2016 19 2   Download

  • (BQ) Chapter 15: Transfer pricing. A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (i.e., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier).

    ppt30p tangtuy16 02-07-2016 16 2   Download

  • (BQ) Chapter 16: Fundamentals of variance of analysis. After completing this chapter you should be able to: Use budgets for performance evaluation; develop and use flexible budgets; compute and interpret the sales activity variance; prepare and use a profit variance analysis; compute and use variable cost variances; compute and use fixed cost variances; from the appendix, understand how to record costs in a standard costing system.

    ppt25p tangtuy16 02-07-2016 20 2   Download

  • Chapter 2 - Job order cost accounting. After studying this chapter, you should be able to: Explain the characteristics and purposes of cost accounting, describe the flow of costs in a job order cost accounting system, explain the nature and importance of a job cost sheet, indicate how the predetermined overhead rate is determined and used,...

    ppt58p estupendo4 24-08-2016 6 1   Download

CHỦ ĐỀ BẠN MUỐN TÌM

Đồng bộ tài khoản