Identifying costs

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  • After you have mastered the material in this chapter, you will be able to: Identify cost objects and distinguish between direct costs versus indirect costs, allocate indirect costs to cost objects, identify the most appropriate cost driver, recognize the effects of cost allocation on employee motivation.

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  • Planning involves selecting a course of action and specifying how the action will be implemented. The first step in planning is to identify the various alternatives. Next, the alternative that does the best job of furthering the organization’s objectives is selected. Management’s plans are usually expressed in budgets. Typically, budgets are prepared annually under the direction of the controller, who is the manager of the accounting department.

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  • In this chapter, the learning objectives are: Identify the objectives of management control; identify the types of management control systems; explain the objectives and applications of strategic performance measurement in three common strategic business units: cost centers, revenue centers, and profit centers;…

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  • Criticizes the current tendency to identify military-industrial-complex cost overruns with poor accounting procedures and to assume that such excesses are both new and unique to the military.To prevent overruns, the General Accounting Office recently recommended that all defense contractors adopt uniform accounting procedures.However, uniform bookkeeping can identify past, but cannot avert future,......

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  • Chinese characters that are similar in their pronunciations or in their internal structures are useful for computer-assisted language learning and for psycholinguistic studies. Although it is possible for us to employ imagebased methods to identify visually similar characters, the resulting computational costs can be very high. We propose methods for identifying visually similar Chinese characters by adopting and extending the basic concepts of a proven Chinese input method--Cangjie. We present the methods, illustrate how they work, and discuss their weakness in this paper. ...

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  • (BQ) In the previous chapters we considered how information could be developed to help managers make decisions. In this chapter we will discuss the fundamentals of management control systems. After studying this chapter you should be able to: Explain the role of a management control system, identify the advantages and disadvantages of decentralization, describe and explain the basic framework for management control systems.

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  • After studying chapter 15, you should be able to: Explain how a firm creates value, and identify the key sources of value creation; define the overall “cost of capital” of the firm, calculate the costs of the individual components of a firm’s overall cost of capital: cost of debt, cost of preferred stock, and cost of equity;...

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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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  • In this chapter, the learning objectives are: Identify the types of firms or operations for which a process costing system is most suitable, explain and calculate equivalent units produced, describe the five steps in process costing, demonstrate the weighted-average method of process costing, demonstrate the FIFO method of process costing,…

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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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  • After studying this chapter you should be able to: Define the decision-making process and identify the types of cost information relevant for decision making; use relevant cost analysis and strategic analysis to make special order decisions; use relevant cost analysis and strategic analysis in the make, lease, or buy decision; use relevant cost analysis and strategic analysis in the decision to sell before or after additional processing;…

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  • After studying this chapter you should be able to: Identify and explain the types of management compensation; identify the strategic role of management compensation and the different types of compensation used in practice; explain the three characteristics of a bonus plan: the base for determining performance, the compensation pool from which the bonus is funded, and the bonus payment options;…

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  • After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements,...

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  • Chapter 12 - Management accounting, cost-volume-profit examined and applied. After completing this unit, you should be able to: Explain the need for planning by management and the control cycle, identify the major difference between financial and management accounting, explain the difference between variable and fixed costs,...

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  • Chapter 6 - Inventories and cost of sales. After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory.

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  • In this chapter, you will be able to: Identify and describe fixed, variable, and mixed cost behavior; demonstrate the effects of operating leverage on profitability; prepare an income statement using the contribution margin approach;...

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  • The eight studies presented in this volume are put together to provide a new insight into the design of risk-management models in emerging markets. The objective is to identify the specific characteristics of emerging markets and specify the most appropriate methods of risk management that suits those markets. The chapters report on empirical studies carried out on a number of countries in Asia, Eastern Europe, North Africa and other emerging markets in various continents.

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  • In a slow economy, companies no longer have the luxury of business as usual. Organizations must try to prevent quality issues, quickly identify and solve problems if they do occur, and drive down costs by increasing efficiencies. Six Sigma has proven its value in all these areas, and it is already in use at many large manufacturing companies.

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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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  • We live in a society that bombards consumers with messages, from pop-ups on computers, to on-line chat room links, to e-newsletters and e- blasts, to advertising in traditional media, all de- signed to build a “share of mind” for a product, service or social cause. marketing is at the heart of every successful brand, business, organization, and cause. marketing is not merely communica- tions. it is the sum presentation to the customer of a value equation that results in a sale or action.

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