Xem 1-20 trên 158 kết quả Cost allocation
  • 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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  • 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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  • In this chapter, the learning objectives are: Identify cost objects and cost drivers, distinguish direct costs from indirect costs, allocate indirect costs to cost objects, select appropriate cost drivers for allocating indirect costs, allocate costs to solve timing problems, explain the benefits and detriments of allocating pooled costs, recognize the effects of cost allocation on employee motivation.

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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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  • 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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  • Chapter 7 - A closer look at overhead costs. The main contents of this chapter include all of the following: What are overhead costs? allocating indirect costs: some general principles, allocating overhead costs to products, activity-based costing compared with the two-stage cost allocation process, evaluating the alternatives for allocating overheads, issues in estimating overhead rates, allocating indirect costs to responsibility centres, other issues in allocating support department costs.

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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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  • Chapter 17: Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC),...

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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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  • Lecture Management accounting: An Australian perspective - Chapter 7 provides a closer look at overhead costs. This chapter include objectives: What are overhead costs? Allocating indirect costs: some general principles, allocating overhead costs to products. Inviting you refer.

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  • Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.

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  • fixed and variable general production costs incurred in the process of turning raw materials and materials into finished products. Fixed general production costs means indirect production costs, which are often invariable regardless of the volume of manufactured products, such as depreciation cost, maintenance cost of machinery, equipment, workshops… and administrative management cost at production workshops.

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  • Ten Principles of Economics - Part 1. Economics is the study of how society manages its scarce resources. In most societies, resources are allocated not by a single central planner but through the combined actions of millions of households and firms. Economists therefore study how people make decisions: how much they work, what they buy, how much they save, and how they invest their savings. Economists also study how people interact with one another.

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  • Ten Principles of Economics - Part 2. Economics is the study of how society manages its scarce resources. In most societies, resources are allocated not by a single central planner but through the combined actions of millions of households and firms. Economists therefore study how people make decisions: how much they work, what they buy, how much they save, and how they invest their savings. Economists also study how people interact with one another.

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  • Ten Principles of Economics - Part 3. Economics is the study of how society manages its scarce resources. In most societies, resources are allocated not by a single central planner but through the combined actions of millions of households and firms. Economists therefore study how people make decisions: how much they work, what they buy, how much they save, and how they invest their savings. Economists also study how people interact with one another.

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  • Ten Principles of Economics - Part 4. Economics is the study of how society manages its scarce resources. In most societies, resources are allocated not by a single central planner but through the combined actions of millions of households and firms. Economists therefore study how people make decisions: how much they work, what they buy, how much they save, and how they invest their savings. Economists also study how people interact with one another.

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  • Ten Principles of Economics - Part 5. Economics is the study of how society manages its scarce resources. In most societies, resources are allocated not by a single central planner but through the combined actions of millions of households and firms. Economists therefore study how people make decisions: how much they work, what they buy, how much they save, and how they invest their savings. Economists also study how people interact with one another.

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