Barfield Raiborn Kinney Cost Accounting 3 pot
Barfield Raiborn Kinney Cost Accounting_1 potx
... or lower relative costs than your main competitors? Where in the cost structure (for example, cost of raw materials, cost of product, cost of selling, cost of dis- tributing, cost of advertising ... 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_3 pot
... $2 53. 14 ($1,772 Ϭ 7). Thus, b ϭ ϭ ϭ $0. 035 a ϭ $2 53. 14 Ϫ $0. 035 (6,228.57) ϭ $35 .14 Thus, the b (variable cost) and a (fixed cost) values for the department’s utility costs are $0. 035 and $35 .14, ... 24,010,000 4,600 218 1,002,800 21,160,000 8,900 34 7 3, 088 ,30 0 79,210,000 5,900 248 1,4 63, 200 34 ,810,000 5,500 231 1,270,500 30 ,250,000 43, 600 $1,772 $11,807,800 2 93, 48...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_4 potx
... driver (p. 1 43) attribute-based costing (ABC II) (p. 146) batch-level cost (p. 138 ) business-value-added activity (p. 133 ) continuous improvement (p. 150) cost driver analysis (p. 136 ) cycle (lead) ... Administration $ 409,000 Direct Labor $ 38 2,4 13 317,086 31 7,188 Project Costing 48,000 # of Timesheet Entries 6,000 3, 800 3, 500 Accounts Payable/Receiving 139 ,000 # of Vendo...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_12 pot
... 50 $6,286(0.60) $3, 772 3, 772 February 2001 (from Exhibit 13 8) $5,654(0.40)(0.98) 2,216N 2,216 45 $5,654(0.60) $3, 3 93 3 ,39 3 March 2001 (from Exhibit 13 8) $5,876(0.40)(0.98) 2 ,30 3N 2 ,30 3 47 Total disbursements for ... 1,646 Total cost ( y ) $2,025 $1.20 $3, 616 $3, 429 $3, 5 13 $10,558 Total cost net of depreciation $3, 016 $2,829 $2,9 13 $ 8,758 EXHIBIT 13 10 Overhead Budge...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_18 pot
... (0.15 ϫ $3, 1 13, 750) ϭ $765,000 Ϫ $467,062 ϭ $297, 938 Houston: $1 23, 500 Ϫ (0.15 ϫ $2 ,32 1,560) ϭ $1 23, 500 Ϫ $34 8, 234 ϭ $(224, 734 ) San Antonio: $99,000 Ϫ (0.15 ϫ $460,000) ϭ $99,000 Ϫ $69,000 ϭ $30 ,000 NOTE : ... Division Sales $ 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...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_9 docx
... A—9 03 hours at $10.50 $9,481.50 Category B 38 7 hours at $14 .35 5,5 53. 45 $15, 034 .95 (2) Actual mix and hours; standard rates: Category A—9 03 hours at $10.50 $9,481.50 Category B 38 7 hours at $14 .30 ... conversion costs: Chapter 10 Standard Costing 431 absorption costing method. Under absorption costing, costs incurred in the non- manufacturing areas of the organization are consid...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_13 pdf
... Study Project Difference 0 $(1,000,000) $(1,000,000) $ 0 1 36 0,000 0 36 0,000 2 36 0,000 0 36 0,000 3 360,000 0 36 0,000 4 36 0,000 0 36 0,000 5 36 0,000 2,400,000 (2,040,000) NET PRESENT VALUE CALCULATION—PROJECT ... years Net cash inflows Year 1 $ 36 0,000 $ 0 Year 2 36 0,000 0 Year 3 360,000 0 Year 4 36 0,000 0 Year 5 36 0,000 2,400,000 Using the same approach as presented...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_20 pptx
... years. (continued) EXERCISES cost consciousness a company-wide attitude about the top- ics of cost understanding, cost containment, cost avoid- ance, and cost reduction cost containment the practice ... relationship to a cost; an activity creating a cost cost driver analysis the process of investigating, quantify- ing, and explaining the relationships of cost drivers and thei...
Ngày tải lên: 20/06/2014, 18:20
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... $4,517,500 Product costs Direct $20.00 100,000 $20.00 $30 ,000 $ 9.00 $ 945,000 OH per MH 13. 50 67,500 13. 50 20,250 13. 50 1,417,500 Total $33 .50 $167,500 $33 .50 $50,250 $22.50 $2 ,36 2,500 (2,580,250) Net ... 24,010,000 4,600 218 1,002,800 21,160,000 8,900 34 7 3, 088 ,30 0 79,210,000 5,900 248 1,4 63, 200 34 ,810,000 5,500 231 1,270,500 30 ,250,000 43, 600 $1,772 $11,807,800 2 93,...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... Administration $ 409,000 Direct Labor $ 38 2,4 13 317,086 31 7,188 Project Costing 48,000 # of Timesheet Entries 6,000 3, 800 3, 500 Accounts Payable/Receiving 139 ,000 # of Vendor Invoices 1,020 850 ... driver (p. 1 43) attribute-based costing (ABC II) (p. 146) batch-level cost (p. 138 ) business-value-added activity (p. 133 ) continuous improvement (p. 150) cost driver analysis (p...
Ngày tải lên: 21/06/2014, 04:20