Barfield Raiborn Kinney Cost Accounting 20 pptx
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
Barfield Raiborn Kinney Cost Accounting_1 potx
... 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, “Return of the Cost Accounting ... answer. Chapter 1 Introduction to Cost and Management Accounting in a Global Business Environment 39 The cost accounting overlap causes the financial and management a...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_3 pot
... Organizational Cost Flows 109 actual cost system (p. 95) applied overhead (p. 97) capacity (p. 99) conversion cost (p. 78) cost (p. 77) cost allocation (p. 95) cost driver (p. 87) cost object (p. 90) cost ... $350,000 Cost of Goods Sold Finished Goods, 8/1/01 $ 18,000 Cost of Goods Manufactured 171 ,200 Cost of Goods Available $189 ,200 Finished Goods, 8/31/01 (13,000)...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_4 potx
... occupied COSTS INITIALLY RECORDED (By department and general ledger accounts) COST DRIVER (Used to assign costs to cost pools) ACTIVITY CENTER COST POOL ACTIVITY DRIVER (Used to assign costs to cost ... were set at cost plus a 20 percent markup. 1. Calculate unit costs based on conventional costing. 2. Determine selling prices based on unit costs for conventional costing and for...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_9 docx
... discusses the cost accumulation and cost presentation approaches to product costing. The cost accumulation approach determines which manufacturing costs are recorded as part of product cost. Although ... http://www.torringtonsupply .com (February 11, 200 0). 443 http://www.torringtonsupply.com T cost accumulation cost presentation AN OVERVIEW OF ABSORPTION AND VARIABLE COSTING Abs...
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Barfield Raiborn Kinney Cost Accounting_12 pot
... 200 0 December 31, 200 0 Material A (in pounds) 200 ,000 250,000 300,000 Material B (in gallons) 140,000 160,000 200 ,000 Prepare a production and purchases budget for each semiannual period of 200 0. 44. ... 31, 200 1 January February March Total Sales in units (from Exhibit 13–6) 80,000 70,000 75,000 225,000 ϩ Desired ending inventory 3,500 3,750 3 ,200 3 ,200 ϭ Total needed 83,500 7...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_13 pdf
... Capital Investment Projects January 201 0 January 200 0 Estimated Life and Salvage Value 36 Service Availability and Costs Maintenance Expectations $ $50,000 Initial Cost Operating Costs Raw Material and Labor Requirements Output Capability $ Revenues (if ... Controlling 604 CASH OUTFLOWS (000s) Due diligence costs: $ 500 (to be incurred immediately) Acquisition cost: 8 ,200 (to be incur...
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Barfield Raiborn Kinney Cost Accounting_18 pot
... the following costs associated with the component: Standard variable manufacturing cost $3 .20 Standard variable selling and distribution cost 0.60 Standard fixed manufacturing cost 1 .20 Total $5.00 The ... and the upcoming year (200 1): BUDGET 1998 1999 200 0 200 1 Net cash flows from operating activities Net income $41,700 $39 ,200 $43,700 $45,100 Add net reconciling items 2 ,200...
Ngày tải lên: 20/06/2014, 18:20
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... traditional cost accounting system? 4 ACTIVITY-BASED COSTING Recognizing that several levels of costs exist, accumulating costs into related cost pools, and using multiple cost drivers to assign costs ... Organizational Cost Flows 109 actual cost system (p. 95) applied overhead (p. 97) capacity (p. 99) conversion cost (p. 78) cost (p. 77) cost allocation (p. 95) cost drive...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_2 ppt
... 50,000 Rate per MH ( $200 ,000 Ϭ 50,000) ϫ $4 ϫ $4 ϫ $4 Utility cost $170,000 $ 30,000 $200 ,000 Number of inspections 2,500 12,500 15,000 Rate per inspection ($300,000 Ϭ 15,000) ϫ $20 ϫ $20 ϫ $20 Quality ... of cost accounting to prepare cost estimates for producing the 5,000 doors. The head of cost accounting ac- cumulated the following data concerning production of 5,000 doo...
Ngày tải lên: 21/06/2014, 04:20