Cost Accounting Traditions And Innovations - Chapter 4 ppt
Cost Accounting Traditions And Innovations - Chapter 4 ppt
... Ltd., 19 54) , p. 1 94. How does activity-based costing differ from a traditional cost accounting system? 4 ACTIVITY-BASED COSTING Recognizing that several levels of costs exist, accumulating costs ... multiple cost pools at a variety of levels (unit, batch, product, and organizational) and then allocates these costs using multiple cost dri- vers (both volume- and non-volume-...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 1 ppt
... ABC,” Management Accounting (March 1996), p. 44 . 28 Adapted from W. P. Birkett, “Management Accounting and Knowledge Management,” Management Accounting (November 1995), pp. 44 48 . strategic resource management ... financial accounting information is useful to managers in performing their daily functions. Cost accounting creates an overlap between financial accounting and...
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, ... 2–5 and should “improve the quality, content, relevance, and timing of cost information that managers use for short-term and long-term decision making.” 4 Crossing all functional...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 11 ppt
... $6 ,40 0 $ 64, 000 Variable costs (38,016) (2, 944 ) (40 ,960) Contribution margin $19,5 84 $3 ,45 6 $23, 040 Fixed costs (23, 040 ) Income before taxes $ 0 Chapter 11 Absorption/Variable Costing and Cost- Volume-Profit ... $75.00 $75.00 (continued) Chapter 11 Absorption/Variable Costing and Cost- Volume-Profit Analysis 48 9 Chapter 11 Absorption/Variable Costing and Cost- V...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 13 pptx
... financing $ 47 , 549 $ 44 ,168 $ 43 ,289 $121,716 DISBURSEMENTS: Accounts payable (for purchases, 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 ... 13–8) $5,6 54( 0 .40 )(0.98) 2,216N 2,216 45 $5,6 54( 0.60) $3,393 3,393 March 2001 (from Exhibit 13–8) $5,876(0 .40 )(0.98) 2,303N 2,303 47 Total disbursements for A/P $6,...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 15 pptx
... regarding cost b. Committed cost understanding, cost containment, c. Cost avoidance cost avoidance, and cost reduction d. Cost consciousness 2. A cost incurred to provide physical or e. Cost containment ... (1) $ 40 ,000 $ 40 ,000 $ 52,000 (12,000) Maintenance (2) 30,000 32,000 30,720 1,280 Office (3) 42 ,000 44 ,730* 44 ,730 0 Wages and fringe benefits (4) 186,000...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 18 pptx
... Paul Administration $1,0 24, 632 $ 0 $61 ,47 8 $ 92,217 $ 48 1,577 $389,360 Personnel 1 34, 620 24, 231 0 17,501 72,695 20,193 Maintenance 309,118 0 0 0 247 ,2 94 61,8 24 Total costs $1 ,46 8,370 $ 24, 231 $61 ,47 8 $109,718 ... $182,200 $(2,200) Distribution and storage 1 24, 700 126,000 (1,300) Production department 43 3,296 43 6,200 (2,9 04) Totals $737,996 $ 744 ,40 0 $(6 ,40 4) D...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 3 potx
... 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: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 5 pdf
... Total 247 $ 77,200 $ 91 ,40 0 $ 34, 732 $ 203,332 251 176,600 209,800 79,7 24 466,1 24 253 145 ,40 0 169,600 64, 448 379 ,44 8 Totals $399,200 $47 0,800 $178,9 04 $1, 048 ,9 04 During 2002, the following transactions ... (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 $1, 841 $1,920 Actual Budget Final Costs: C...
Ngày tải lên: 02/07/2014, 22:21
Cost Accounting Traditions And Innovations - Chapter 6 pdf
... warehouse. Beginning inventory cost was $513 ,40 5 and consisted of: • $ 344 ,520 raw material cost for 27,000 EUP, • $95,931 direct labor cost for 14, 850 EUP, and • $72,9 54 overhead cost for 18,900 EUP. Walker ... report and assign costs to goods transferred and to inventory. c. Calculate and label the variances and charge them to Cost of Goods Sold. 46 . (Multiprod...
Ngày tải lên: 02/07/2014, 22:21