Cost Accounting Traditions And Innovations - Chapter 3 potx
Cost Accounting Traditions And Innovations - Chapter 3 potx
... 921,600 23, 040,000 9,000 35 0 3, 150,000 81,000,000 4,900 186 911,400 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 ... Goods, 4 /30 /01 (91,600) Cost of Goods Sold $1,054,000 EXHIBIT 3 12 Cost of Goods Manufactured and Cost of Goods Sold Schedules ACCUMULATION OF PRODUCT...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 20 potx
... management, and just-in-time processes to efficiently raise qual- ity and lower costs. Such methods normally require years of dedication and com- mitment before implementation is truly effective and ... equal 1. Prevention costs are, by definition, all value-added costs. As non-value-added costs included in the denominator are eliminated, total COQ is composed of only value-added cost...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 21 potx
... 479,169 Seattle 32 .21% 440,624 Moscow 33 .94% 429 ,38 2 Zurich 37 .06% 409,118 London 38 . 13% 402,168 New York 38 .77% 39 7,982 Milan 40.20% 38 8,6 93 Tokyo 45.94% 35 1 ,38 0 Brussels 48 .32 % 33 5,889 SOURCE : Alexandra ... for public and not-for-profit organizations is time-based pay plans. The use of such plans has several nonperformance advantages, includ- ing the ease of pr...
Ngày tải lên: 02/07/2014, 22:21
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 ... financial accounting information is useful to managers in performing their daily functions. Cost accounting creates an overlap between financia...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 2 ppt
... are used to measure and evaluate the decision maker’s performance. Techniques such as relevant costing, quality cost management, job order and process costing, and cost- volume-profit analysis, ... Center. Financial accounting requires that research and development costs be expensed when in- curred. However, because these costs are essential to any result- ing product, a cost m...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 4 ppt
... activity-based costing system? 3 cost driver analysis unit-level costs 3 This hierarchy of costs was introduced by Robin Cooper in Cost Classification in Unit-Based and Activity-Based Manufac- turing Cost Systems,” ... (p. 132 ) activity analysis (p. 132 ) activity center (p. 142) activity driver (p. 1 43) attribute-based costing (ABC II) (p. 146) batch-level cost (p. 138 ) busi...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 5 pdf
... Applied Overhead Total Cost 167 $ 17,7 03 $ 6,920 $ 7,960 $ 32 ,5 83 169 54, 936 7,240 8 ,32 8 70,504 170 1,218 2,000 2 ,30 0 5,518 171 154,215 28,500 43, 700 226,415 172 28,845 2,200 2, 532 33 ,577 To explain ... April’s Cost of Goods Manufactured and Sold sched- ule showed cost of goods manufactured was $48,000, and the April 1 Finished Goods Inventory was $8,400. Chapter 5...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 6 pdf
... inventory costs $ 42,650 $ 17,152 $ 59,802 Current period costs 433 ,500 33 9,690 7 73, 190 Total cost per component $476,150 $35 6,842 $ 832 ,992 Divided by EUP (step 3) 535 ,000 532 ,600 Cost per EUP ... 9,600 Candles accounted for 535 ,000 510,000 522,600 COST DATA Direct Total Material Conversion Costs in beginning inventory $ 59,802 Current period costs 7 73, 190 $ 433 ,500 $33 9...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 7 ppsx
... department costs $ 137 ,080 Varnish 14, 030 Direct labor 46,000 Overhead 1 13, 564 31 0,674 Total costs to account for $34 3,026 Determine the proper disposition of the April costs for the Lamination Depart- ment ... (1,875 ϫ $1 .34 ) 2,5 13 Cost prior to proration of spoilage $ 19, 638 Normal spoilage* 1,725 Total cost of ending inventory 21 ,36 3 Total costs accounted for (off due t...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 8 pot
... TERMS appraisal cost (p. 31 3) benchmarking (p. 30 9) control chart (p. 30 6) failure cost (p. 31 3) grade (p. 30 7) ISO 9000 (p. 32 6) ISO 14000 (p. 32 7) Pareto analysis (p. 31 8) prevention cost (p. 31 3) process ... containing the following number of pepperoni slices: 35 , 37 , 41, 42, 36 , 39 , 44, 43, 44, 37 , 48, 36 , 35 , 40, 39 , 41, 29, 36 , 36 , 42, 45, 44,...
Ngày tải lên: 02/07/2014, 22:21