Cost allocation

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  • Bài giảng Cung cấp chi phí cho độ tin cậy phần mềm (Cost Allocation For Software Reliability) nêu lên độ tin cậy của một module được phát triển in-house, độ tin cậy của một module mua, độ tin cậy của một module tích hợp, mô hình quyết định trước, mô hình chung.

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  • After studying this chapter you should be able to: Identify the strategic role of cost allocation, explain the ethical issues of cost allocation, use three methods for allocating service department costs to production departments, explain the implementation issues of the three departmental cost allocation methods,...

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  • (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.

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  • (BQ) Part 2 book "Fundamentals of cost accounting" has contents: Fundamentals of cost management, service department and joint cost allocation, fundamentals of management control systems, planning and budgeting, fundamentals of variance analysis, nonfi nancial and multiple measures of performance,...and other contents.

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  • (BQ) Part 1 book "Managerial accounting" has contents: Basic management accounting concepts, activity cost behavior, activity based management, support department cost allocation, budgeting for planning and control, segmented reporting, investment center evaluation, and transfer pricing,...and other contents.

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  • Lecture Fundamental accounting principles - Chapter 21: Cost-volume-profit analysis. This chapter distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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  • Chapter 21 - Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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  • Chapter 7 - Cost allocation: Theory. The main contents of the chapter consist of the following: Definitions and glossary, steps of cost allocation, external cost-based contracts, pervasiveness of cost allocations, reasons to allocate costs, incentive/organizational reasons for cost allocations.

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  • Chapter 8 - Cost allocation: Practices. The main contents of the chapter consist of the following: Death spiral, death spiral example: internal services, death spiral example: cost-based contracts, death spiral in reverse, allocating capacity costs: depreciation, methods of service department allocation,...

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  • (BQ) Part 2 book "Management accounting best practices" has contents: Financial analysis decisions, payroll decisions, inventory decisions, cost allocation decisions, performance responsibility accounting decisions, product design decisions, pricing decisions, pricing decisions.

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  • (BQ) Part 2 book "Financial and managerial accounting" has contents: The statement of cash flows, cost concepts and cost allocation, the budgeting process, cost behavior analysis, performance management and evaluation, standard costing and variance analysis, quality management and measurement

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  • (BQ) Part 1 book "Managerial accounting" has contents: Cost concepts and cost allocation, cost behavior analysis, the budgeting process, costing systems - process costing, costing systems - job order costing, the changing business environment - a manager’s perspective.

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  • (BQ) Part 2 book "Cost accounting - Foundations and evolutions" has contents: Introduction to cost management systems; responsibility accounting, support department cost allocations, and transfer pricing; managing costs and uncertainty; implementing quality concepts; inventory and production management,...and other contents.

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  • (BQ) Part 1 book "Fundamentals of cost accounting" has contents: Activity-Based costing, fundamentals of cost management, service department and joint cost allocation, fundamentals of management control systems, planning and budgeting, fundamentals of variance analysis, transfer pricing,...and other contents.

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  • Chapter 20 - Cost concepts and cost allocation. Chapter 20 introduces various approaches managers use to classify costs and the concept of product costing and discusses the basic terminology used in accounting for internal operations. The reporting of manufacturing costs is highlighted and illustrated.

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  • CHAPTER 9 Cost Allocation for Joint Products and By-Products After completing this chapter, you should be able to answer the following questions: How are the outputs of a joint process classified? At what point in a joint process are joint products identifiable?

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  • Measures the economic efficiency of the project: if net benefit is positive, the project is a more efficient allocation of resources than the alternative (the world “without” the project).

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  • (BQ) Part 2 book "Cost management accounting and control" has contents: Strategic cost management, basic cost management concepts, cost behavior, activity based costing, a process systems approach, allocating costs of support departments and joint products, budgeting for planning and control,...and other contents.

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  • It also outlines analytic developments that could help convert raw data into information useful for decisionmakers. The research reported here was sponsored by the Air Education and Training Command (AETC/CV) and HQ Air Force Deputy Chief of Staff, Personnel (AF/DP) and conducted within the Manpower, Personnel, and Training Program of RAND Project AIR FORCE (PAF) at the RAND Corporation. Earlier, PAF explored the requirements of a technical training schoolhouse model to address pipeline capacity.

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  • This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. After studying chapter 7, you should be able to: Understand activity-based costing and how it differs from a traditional costing system, assign costs to cost pools using a first-stage allocation, compute activity rates for cost pools,...

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