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Completing accounting of cost

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  • The object of study is defined as: Production cost and price management accounting of irrigation construction works at irrigation construction companies in Vietnam. As a contractor for irrigation works for the investor ( excluding the investor who has established the PMU).

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  • After completing this chapter you should be able to: Determine how to classify inventory and inventory quantities, explain the accounting for inventories and apply the inventory cost flow methods, explain the financial effects of the inventory cost flow assumptions, explain the lower-of-cost-or-market basis of accounting for inventories,...and other contents.

    pdf66p yenhinguyen0504 06-04-2017 54 4   Download

  • After completing this chapter you should be able to: Describe how the historical cost principle applies to plant assets, explain the concept of depreciation and how to compute it, explain how to account for the disposal of a plant asset,...and other contents.

    pdf78p yenhinguyen0504 06-04-2017 55 5   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 76 6   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 80 4   Download

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