Barfield Raiborn Kinney Cost Accounting 1 potx
Barfield Raiborn Kinney Cost Accounting_1 potx
... “Strategic Cost Management: Tailoring Controls to Strategies,” The Journal of Cost Management (Fall 19 92). © 19 92 Warren Gorham & Lamont. Reprinted with permission of RIA. EXHIBIT 1 11 Generic ... development of cost and management accounting standards and Chapter 1 Introduction to Cost and Management Accounting in a Global Business Environment 7 3 Robert B. Hubbard,...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_4 potx
... results of 20 01 performance ($ in thousands). Columbus Cincinnati Dayton Total Sales $1, 500 $1, 419 $1, 067 $ 3,986 Less: Direct labor (382) ( 317 ) ( 317 ) (1, 016 ) Direct material (2 81) (4 21) (18 5) (887) Overhead ... materials $6,056 $6 ,14 0 $1, 134 $1, 200 $ 380 $ 400 Direct labor 1, 010 1, 100 2 ,12 0 2 ,10 0 650 700 Overhead (labor) 460 500 420 400 430 450 Overhead (machine) 76...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_3 pot
... $ 19 2 $ 9 21, 600 23,040,000 9,000 350 3 ,15 0,000 81, 000,000 4,900 18 6 911 ,400 24, 010 ,000 4,600 218 1, 002,800 21, 160,000 8,900 347 3,088,300 79, 210 ,000 5,900 248 1, 463,200 34, 810 ,000 5,500 2 31 1,270,500 ... $350,000 Cost of Goods Sold Finished Goods, 8 /1/ 01 $ 18 ,000 Cost of Goods Manufactured 17 1,200 Cost of Goods Available $18 9,200 Finished Goods, 8/ 31/ 01...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_9 docx
... Standard R Standard M, H, & R $15 ,034.95 $15 , 015 .60 $15 ,17 9.00 $14 ,12 0.00 $19 .35 U $16 3.40 F $1, 059 U Labor Rate Labor Mix Labor Yield Variance Variance Variance $ 914 .95 U Total Labor Variance *Note: ... hours at $14 .30 5,534 .10 $15 , 015 .60 (3) Standard mix; actual hours; standard rates: Category A—2/3 ϫ 1, 290 ϫ $10 .50 $9,030.00 Category B 1/ 3 ϫ 1, 290 ϫ $14 .30 6...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_12 pot
... (Exhibit 13 16 ) $18 ,478 Direct labor (Exhibit 13 16 ) 13 ,452 Overhead (Exhibit 13 16 ) 8,758 (40,688) For nonfactory costs: Salaries and wages (Exhibit 13 11 ) $13 ,500 Supplies (Exhibit 13 11 ) 1, 125 Other ... $ 18 ,478 Direct labor (Ex. 13 –9) 4,770 4, 215 4,467 13 ,452 Overhead (Ex. 13 10 )* 3, 016 2,829 2, 913 8,758 S&A expenses (Ex. 13 11 )* 5 ,14 0 4,885 5, 013 15 ,...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_13 pdf
... $(208,500) 1 210 ,000 11 0,000 10 0,000 2 210 ,000 11 0,000 10 0,000 3 210 ,000 11 0,000 10 0,000 4 210 ,000 11 0,000 10 0,000 5 210 ,000 11 0,000 10 0,000 6 0 11 0,000 (11 0,000) 7 0 11 0,000 (11 0,000) 8 0 11 0,000 ... Value Investment t 0 $ (1, 000,000) 1. 0000 $ (1, 000,000) Annual inflows t 1 –t 8 2,400,000 0.6499 1, 599,760 Net Present Value $ 599,760 PI ϭ $1, 599,760 Ϭ $1...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_18 pot
... below. Division 1 Division 2 Sales $600,000 $1, 050,000 Total variable costs 15 0,000 717 ,500 Total fixed costs 350,000 12 5,000 Average assets invested 550,000 1, 525,000 Chapter 19 Measuring Short-Run ... $23 $15 $55 Cost of goods sold (13 ) (7) (38) Gross profit $10 $ 8 $17 Selling and administrative: Division selling and administration costs $ 5 $ 5 $ 8 Corporate general adminis...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_20 pptx
... allocation Cost Accounting Standards Board (CASB) a body estab- lished by Congress in 19 70 to promulgate cost accounting standards for defense contractors and federal agencies; dis- banded in 19 80 ... which manufacturing costs are recorded as part of product cost cost allocation the assignment, using some reasonable basis, of any indirect cost to one or more cost objects co...
Ngày tải lên: 20/06/2014, 18:20
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... $ 19 2 $ 9 21, 600 23,040,000 9,000 350 3 ,15 0,000 81, 000,000 4,900 18 6 911 ,400 24, 010 ,000 4,600 218 1, 002,800 21, 160,000 8,900 347 3,088,300 79, 210 ,000 5,900 248 1, 463,200 34, 810 ,000 5,500 2 31 1,270,500 ... and Maintenance May 1, 400 $ 9,000 June 1, 700 9,525 July 2,000 10 ,900 August 1, 900 10 , 719 September 2,300 11 ,670 October 2,700 13 ,15 4 November 2,500 13...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... 99 12 4 30 Ordering 48,000 # of Purchase Orders 13 5 11 0 80 Duplicating Costs 46,000 # of Copies Duplicated 16 2,500 14 6,250 65,000 Blueprinting 77,000 # of Blueprints 39,000 31, 200 16 ,000 $1, 2 61, 000 Chapter ... center (p. 14 2) activity driver (p. 14 3) attribute-based costing (ABC II) (p. 14 6) batch-level cost (p. 13 8) business-value-added activity (p. 13 3) continuou...
Ngày tải lên: 21/06/2014, 04:20