Lecture Cost allocation

Lecture Financial accounting (8/e) - Chapter 8: Reporting and interpreting property, plant, and equipment; intangibles; and natural resources. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time.

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Lecture Fundamental accounting principles (21e) - 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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Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment. 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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Lecture Financial Accounting (15/e) - Chapter 10: Liabilities. After completing this chapter, students will be able to: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs and the basic accounting activities relating to payrolls, prepare an amortization table allocating payments between interest and principal,...

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Chapter 22 - Decentralization and performance evaluation. After you have read 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;...

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Lecture Data Structures: Lesson 13 provide students with knowledge about trace of insert; cost of search; binary search tree; the tree we built for searching for duplicate numbers was a binary search tree; traversing a binary tree; recursive call; local variables are allocated storage on the call stack;...

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Lecture Cost allocation provide students with knowledge about Inspecting materials; Processing accounts payable; Facility maintenance; Scheduling production; Customer complaints; Quality inspection/testing...

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Lecture Cost allocation II - Death spirals provide students with knowledge about IT Department costs $100,000/month; 5 Departments have equal access to IT services; Current allocation is $20,000/month to each...

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Lecture Engineering economy - Chapter 10: Evaluating projects with the benefit-cost ratio method. After completing this section, you will understand knowledge about: demonstrate the use of the benefit-cost ratio for the evaluation of public projects; public projects are unique in many ways; self-liquidating projects are expected to repay their costs; cost allocations in multiple-purpose, public-sector projects tend to be arbitrary;...

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Lecture Chapter 1: Ten Principles of Economics. In this chapter you will: Learn that economics is about the allocation of scarce resources, examine some of the tradeoffs that people face, learn the meaning of opportunity cost,...

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This chapter provides knowledge of demand estimation & forecasting. The contents of this chapter include all of the following: Externalities; Solving Externalities; Public Goods; Optimal Allocation of Social Resources; Benefit-Cost Concepts; Benefit-Cost Criteria; Additional Methods for Improving Public Management; Regulatory Reform in the New Millennium; Health-Care Reform.

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Chapter 4B - Service department allocations. After studying this chapter, you should be able to: Allocate service department costs to operating departments using the direct method, allocate service department costs to operating departments using the step-down method.

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Chapter 7 - Activity-based costing: A tool to aid decision making. 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 7A - ABC action analysis. After studying this chapter, you should be able to: assign costs to a cost object using a second-stage allocation, use activity-based costing to compute product and customer margins, prepare an action analysis report using activity-based costing data and interpret the report.

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Chapter 2 - Resource utilization. In this chapter, the following content will be discussed: Đefinition of economics, central fact of economics, the four economic resources, opportunity cost, full employment, full production, productive and allocative efficiency, enabling the economy to grow, the law of increasing cost.

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Chapter 9 - Joint product and by-product costing. The following will be discussed in this chapter: What is a joint process, and what is the difference between a by-product and a main product? How are joint costs allocated? What factors are considered in choosing a joint cost allocation method?...

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Chapter 5 - Job costing. The following will be discussed in this chapter: How are costs assigned to customized goods and services? How is overhead allocated to individual jobs? How does job costing information affect managers’ incentives and decisions?...

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Chapter 8 - Measuring and assigning support department costs. The following will be discussed in this chapter: What are support departments, and why are their costs allocated to other departments? What process is used to allocate support department costs? How is the direct method used to allocate support costs to operating departments?...

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Chapter 9 - Externalities and Property. In chapter 9 we will investigate how the allocation of resources is affected when activities generate costs or benefits that accrue to people not directly involved in those activities. We will see that if parties cannot easily negotiate with one another, the selfserving actions of individuals will not lead to efficient outcomes.

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After studying this chapter, you should be able to: assign costs to a cost object using a second-stage allocation, use activity-based costing to compute product and customer margins, prepare an action analysis report using activity-based costing data and interpret the report.

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