Barfield Raiborn Kinney Cost Accounting 4 potx
Barfield Raiborn Kinney Cost Accounting_1 potx
... different costs, or to different requirements for profit? 4. Do you have higher or lower relative costs than your main competitors? Where in the cost structure (for example, cost of raw materials, cost ... 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
... $6, 140 $1,1 34 $1,200 $ 380 $ 40 0 Direct labor 1,010 1,100 2,120 2,100 650 700 Overhead (labor) 46 0 500 42 0 40 0 43 0 45 0 Overhead (machine) 763 750 47 9 520 381 370 Totals $8,289 $8 ,49 0 $4, 153 $4, 220 ... Contracted Sales 1,8 24, 439 1,399,617 571,208 Shipping 24, 000 # of Projects 99 1 24 30 Ordering 48 ,000 # of Purchase Orders 135 110 80 Duplicating Costs 46 ,000 # of C...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_3 pot
... xy x 2 4, 800 $ 192 $ 921,600 23, 040 ,000 9,000 350 3,150,000 81,000,000 4, 900 186 911 ,40 0 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 ,46 3,200 34, 810,000 5,500 ... Goods, 4/ 1/01 $ 87 ,40 0 Cost of Goods Manufactured 1,058,200 Cost of Goods Available for Sale $1, 145 ,600 Ending Finished Goods, 4/ 30/01 (91,600) Cost of Goods Sold $...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_9 docx
... $4. 95 10,321. 74 $43 ,520.53 (2) Actual mix and quantity; standard prices: Crab—2,285.7 pounds at $7.20 $16 ,45 7. 04 Shrimp—3, 649 .1 pounds at $4. 50 16 ,42 0.95 Oysters—2,085.2 pounds at $5.00 10 ,42 6.00 ... of Product Costing 41 4 material yield variance yield (1) Total actual data (mix, quantity, and prices): Crab—2,285.7 pounds at $7.50 $17, 142 .75 Shrimp—3, 649 .1 pounds at $4. 4...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_12 pot
... cash balance $ 6,000 $ 6,829 $ 6 ,46 1 $ 6,000 Cash collections (Exhibit 13– 14) 41 , 549 37,339 36,828 115,716 Cash available exclusive of financing $ 47 , 549 $ 44 ,168 $ 43 ,289 $121,716 DISBURSEMENTS: Accounts ... Ex. 13–15) $ 6,7 94 $ 5,988 $ 5,696 $ 18 ,47 8 Direct labor (Ex. 13–9) 4, 770 4, 215 4, 467 13 ,45 2 Overhead (Ex. 13–10)* 3,016 2,829 2,913 8,758 S&A expenses (Ex....
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_13 pdf
... t 3 3 ,40 0 0.7118 2 ,42 0 Year 4 net cash flow t 4 2,900 0.6355 1, 843 Year 5 net cash flow t 5 1,800 0.56 74 1,021 Year 6 net cash flow t 6 1,500 0.5066 760 Year 7 net cash flow t 7 900 0 .45 24 407 Net ... of 40 % SITUATIONS ABC YEARS 1–10 Before-tax cash flow $110,000 $110,000 $110,000 Depreciation ( 54, 000) ( 54, 000) ( 54, 000) Income before tax $ 56,000 $ 56,000 $ 56,000 Tax (...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_18 pot
... flows from operating activities Net income $41 ,700 $39,200 $43 ,700 $45 ,100 Add net reconciling items 2,200 4, 300 3,000 4, 000 Total $43 ,900 $43 ,500 $46 ,700 $49 ,100 Net cash flows from investing activities Purchase ... Total Operating income $ 579,000 $ 84, 500 $ 74, 000 $737,500 Taxes ( 34% ) (196,860) (28,730) (25,160) (250,750) Net income $ 382, 140 $ 55,770 $ 48 , 840 $48 6,750...
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
... xy x 2 4, 800 $ 192 $ 921,600 23, 040 ,000 9,000 350 3,150,000 81,000,000 4, 900 186 911 ,40 0 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 ,46 3,200 34, 810,000 5,500 ... likely cost behavior for each of these costs and show what type of cost behavior is in- dicated by each cost. 34. (Total cost determination with mixed cost) Heathcliff...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... time (p. 1 34) idle time (p. 1 34) inspection time (p. 1 34) long-term variable cost (p. 146 ) manufacturing cycle efficiency (MCE) (p. 135) mass customization (p. 147 ) organizational-level cost (p. ... 1,020 850 40 0 Accounts Receivable 47 ,000 # of Client Invoices 588 44 4 96 Payroll/Mail Sort & Delivery 30,000 # of Employees 23 26 18 Personnel Recruiting 38,000 # of New Hire...
Ngày tải lên: 21/06/2014, 04:20