Cost Accounting Traditions And Innovations - Chapter 1 ppt

... for Analysis Nonmonetary information ؉؉ ؍ ؉ 1 23 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Competition may also be avoided by establishing a position of cost leader- ship, that ... (August 14 , 19 99). 16 Robert T. Scott, “Rolls Chief Has Profits Flying High,” [New Orleans] The Times-Picayune (April 27, 19 99), pp. C...

Ngày tải lên: 02/07/2014, 22:21

... transportation 67 16 6 248% Computers 47 259 5 51% Grocery stores 85 14 3 16 8% Hotels and motels 21 51 243% Mining 80 10 2 12 8% Petroleum refining 265 710 268% Pharmaceuticals 66 270 409% Plastics 59 14 1 239% Restaurants ... focus Short-term Long-term SOURCE : Adapted from: Robin Cooper and Regine Slagmulder, “Operational Improvement and Strategic Costing,” Management Accou...

Ngày tải lên: 02/07/2014, 22:21

... 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 ... (p. 13 2) activity analysis (p. 13 2) activity center (p. 14 2) activity driver (p. 14 3) attribute-based costing (ABC II) (p. 14 6) batch-level cost (p. 13 8) b...

Ngày tải lên: 02/07/2014, 22:21

... 11 –8 and 11 10 Basic Data Ex. 11 –7 Ex. 11 –8 Ex. 11 –9 Ex. 11 10 Valves sold 9,000 21, 500 24,000 17 ,000 21, 858 Sales $ 54,000 $12 9,000 $14 4,000 $10 2,000 $13 1 ,14 3 Total variable costs (35,640) (85 ,14 0) ... $75.00 $75.00 (continued) Chapter 11 Absorption/Variable Costing and Cost- Volume-Profit Analysis 489 Chapter 11 Absorption/Variable Costing and Cost- Vol...

Ngày tải lên: 02/07/2014, 22:21

... $ 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 ,038 Total disbursements $ 19 ,720 $ 17 , 917 ... Uncollectibles (p. 568) (972) 19 ,092 Inventory Raw Material (Exhibit 13 18 , Note A) $ 516 Finished Goods (Exhibit 13 19 , Note A) 598 1, 114 Investments (Exhibit...

Ngày tải lên: 02/07/2014, 22:21

... computed: Actual Cost Flexible Budget Cost Standard Cost Variable (1, 190 ϫ $10 ) ϭ $11 ,900 SH ϭ 25,575 Ϭ 15 ϭ 1, 705 Fixed [(7,200 Ϭ 15 ) ϫ $10 ] ϭ 4,800 $10 ϫ 1, 705 ϭ $17 ,069 $16 ,700 $17 ,050 $369 U $350 F Spending ... (4) 18 6,000 19 5,300 19 9,080 (3,780) Salaries and fringe benefits (5) 11 4,000 11 4,000 11 7,400 (3,400) Depreciation (6) 65,000 65,000 74,000 (9,000...

Ngày tải lên: 02/07/2014, 22:21

... Paul Administration $1, 024,632 $ 0 $ 61, 478 $ 92, 217 $ 4 81, 577 $389,360 Personnel 13 4,620 24,2 31 0 17 ,5 01 72,695 20 ,19 3 Maintenance 309 ,11 8 0 0 0 247,294 61, 824 Total costs $1, 468,370 $24,2 31 $ 61, 478 $10 9, 718 $ ... 10 7,500 ϭ 80% $ 19 9,400 $ 15 9,520 St. Paul Division 21, 500 21, 500 Ϭ 10 7,500 ϭ 20% $ 19 9,400 39,880 Total 10 7,500 $ 19 9,400 *In millions EXH...

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... 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 30,250,000 43,600 $1, 772 $11 ,807,800 ... $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: 02/07/2014, 22:21

... (Overhead) Nov. 1 411 $950 18 hours 25 hours 1 412 620 5 hours 15 hours 7 417 310 4 hours 8 hours Finished Goods Inventory, Nov. 1: $11 ,900 Finished Goods Inventory, Nov. 7: $ 0 MATERIAL RECORDS Inv. 11 /1 ... Labor Applied Overhead Total Cost 16 7 $ 17 ,703 $ 6,920 $ 7,960 $ 32,583 16 9 54,936 7,240 8,328 70,504 17 0 1, 218 2,000 2,300 5, 518 17 1 15 4, 215 28,500 43,700 2...

Ngày tải lên: 02/07/2014, 22:21

... 200 FINISHING DEPARTMENT: COSTS Transferred-In Direct Material Conversion Total Beginning inventory $ 2 ,17 6 $ 30 $ 95 $ 2,3 01 Current 18 8,570 15 ,4 71 21, 600 225,6 41 Totals $19 0,746 $15 ,5 01 $ 21, 695 $227,942 Required: a. ... DATA Total BWIP costs $ 2,3 01 Current period costs 225,6 41 $18 8,570 $15 ,4 71 $ 21, 600 Total costs $227,942 Divided by EUP 8,650 8,595 8,640 Cost...

Ngày tải lên: 02/07/2014, 22:21