cost accounting chap 5

Ngày tải lên: 02/07/2014, 22:21

... cost of making the product or of providing the service. This is the purpose of cost accounting. For manufacturing, where raw materials are assembled into a final product, job-order cost accounting ... Reading 48 /50 COST ACCOUNTING HẠCH TOÁN CHI PHÍ One of these main objectives of industry is to determine the selling price of the products or the cost of services that are provided ... determines the cost of an individual item or a batch of identical goods. The accountant must first determine the direct cost of the product. This includes the material and labor costs. These costs...

Ngày tải lên: 25/01/2014, 14:20

... kms 5, 100 Rate per ton-km. (Rs. 2,040 /5, 100) 0.40 Monday 250 X 6.0 = 1 ,50 0 Tuesday 200 X 5. 0 = 1,000 Wednesday 200 X 4 .5 = 900 Thursday 100 X 5. 5 = 55 0 Friday 150 X 5. 0 ... Factory Office 35, 000 25, 000 22 ,50 0 15, 000 60,000 15, 000 37 ,50 0 37 ,50 0 By Gross Profit b/d By Interest on Loan By Sales of scrap (at works cost) By Dividend ... http://www.gurukpo.com (2) Costing include determination of cost. Cost accounting include recording expenditure and income. (3) Costing means technique for determination of cost whereas cost accounting means...

Ngày tải lên: 18/02/2014, 01:20

... purview of cost accountancy : (1) Costing, (2) Cost Accounting, (3) Cost Control Techniques, (4) Budgeting and (5) Cost Audit. 1. Costing The terminology of ICMA, London, defines costing as “the ... FINANCIAL ACCOUNTING AND COST ACCOUNTING Cost accounting is very closely-related to financial accounting. Some authorities on the subject consider cost accounting to be the branch of financial accounting. ... against costing (b) ascertainment of profit of business 3. Cost accounting was evolved (c) is expensive 4. Financial accounting is concerned with (d) find the actual cost of product 5. Cost accounting...

Ngày tải lên: 06/03/2014, 15:20

... in the measurement of costs, the assignment of costs to cost accounting periods, or the allocation of costs to cost objectives should be considered to be changes in cost accounting practice requiring ... Production Labor 5, 000 Production Overhead ( 150 %) 7 ,50 0 Cost of Money related to Production Overhead (10%) 50 0 Materials 25, 000 Subtotal 38,000 G&A Expense (10%) 3,800 Cost of Money related ... $37 ,50 0 ($ 25, 000 material, $5, 000 production labor and $7 ,50 0 overhead, reflecting the 150 percent annual overhead rate). Solution. Model X was not capitalized in accordance with CAS 404 .50 (b)....

Ngày tải lên: 06/03/2014, 21:20

... 65 3.2 4,160,000 2 Worker magazine 9,2 35 36 3 .5 1,163,610 3 Elder whisper magazine 25, 000 75 3 .5 6 ,56 2 ,50 0 4 English Magazine 20,000 84 3.1 5, 208,00 Total 1 05, 706,400 ... provided five chapters as follow: Chapter 1: Introduction Chapter 2: Literature review Chapter 3: Research Methodology Chapter 4: Company analysis Chapter 5: Conclusion The chapters are ... not defined. CHAPTER 2: LITERATURE REVIEW Er ror! Bookmark not defined. 2.1 Objectives of cost accounting in a company 5 2.1.1product costing 5 2.1.2 Planning and control 5 2.1.3 Information...

Ngày tải lên: 13/03/2014, 14:20

... facilities—Costs Accounting. 2. Hospitals Cost of operation Accounting. 3. Cost accounting. I. Ward, David M. (David Marc), 1964- II. Baker, Judith J. III. Title. [DNLM: 1. Costs and Cost Analysis. ... solid base in the essentials of cost accounting. The chapters in this section introduce costing and cost definitions. Various approaches to product costing and cost alloca- tion are discussed. ... .xvii PART I COST ACCOUNTING FOUNDATIONS . . . . . . . . . . . . . . . . . . .1 C HAPTER 1 Introduction to Cost Accounting . . . . . . . . . . . . . . . . . . . . . . . . . .3 The Purpose of Cost Accounting...

Ngày tải lên: 15/03/2014, 15:20

... 2007 $5, 373, 963,368 EIA 2007 $3,177,964, 157 $3,177, 964, 157 AMLs $8,7 75, 282,692 $8,7 75, 282,692 $8,7 75, 282,692 Climate total $21,310, 451 ,806 $63,939 ,50 3,861 $2 15, 948 ,53 2,974 Total $1 75, 193,683,964 ... in Appalachia $74,612,823 ,57 5 $74,612,823 ,57 5 $74,612,823 ,57 5 Fatalities in the public due to coal transport $1,807 ,50 0,000 $1,807 ,50 0,000 $1,807 ,50 0,000 Emissions of air pollutants from combustion $ 65, 094,911,734 ... plant $640,000, 000 $1,1 15, 000, 000 $6 65, 000, 000 $1,070,000, 000 $680,000, 000 $1,0 45, 000, 000 $ 950 ,000, 000 $7 15, 000, 000 $9 45, 000, 000 Inv. Charce ¢/kWh @ 15. 1% 2.6 4 .52 2.7 4.34 2.76 4.24 3. 85 2.9 3.83 Fuel ¢/kWh @ $1 .50 /MMBtu 1.49 2.04 1.33 1. 75 1.18 1 .5 1.67 1.33 1.64 O&M ¢/kWh 0. 75 1.6 0.75...

Ngày tải lên: 23/03/2014, 00:20

... −93)}. 121 (0, 0) 110 100 104 .50 (0, 0) 95 90. 25 (1, −93) June 28, 2007 8: 15 spi-b483 Advances in Quantitative Analysis of Finance and Accounting: Vol .5 FM xvi List of Contributors Chapter 14 Anthony Yanxiang ... 4 −16 −12 −8 −4 0 4 TT/3 2T/3 −20 −16 −12 −8 −4 0 4 T/4 T/2 3T/4 T k = 5 k = 6 −20 −16 −12 −8 −4 0 4 T /5 2T /5 3T /5 4T /5 T −16 −12 −8 −4 0 4 T/6 2T/6 T/2 4T/6 5T/6 T Figure 1. ψ(λ) functions for different values ... Analysis of Finance and Accounting: Vol .5 ch01 Chapter 1 The Least Cost Superreplicating Portfolio for Short Puts and Calls in The Boyle–Vorst Model with Transaction Costs Guan-Yu Chen Cornell...

Ngày tải lên: 23/03/2014, 12:20

... Managerial Cost Accounting Definition In the CFO Council/JFMIP Cost Accounting Implementation Guide, the following definition for managerial cost accounting is provided: “Managerial cost accounting ... complete and accurate cost data. What is Managerial Cost Accounting With the need for improved managerial cost accounting information established, it is important to define cost accounting, including ... Information and Decisions 5 Use Case - Shared Services 6 Funding 6 What is Managerial Cost Accounting 7 Managerial Cost Accounting Definition 7 Managerial Cost Accounting Methods 7 Use...

Ngày tải lên: 29/03/2014, 14:20

... 1/1 18 ,52 5 2. Ind. materials 50 0 1. 10,000 5. Direct materials 8 ,50 0 3. 7,000 Balance 1/31 26 ,52 5* *$26 ,52 5 = $18 ,52 5 + $10,000 + $7,000 – $50 0 – $8 ,50 0 Work in Process Balance 1/1 4,1 25 5. Direct ... Contents Chapter 1 Cost Accounting: How Managers User Cost Accounting Information Chapter 2 Cost Concepts and Behaviour Chapter 3 Cost System Design: An Overview Chapter 4 Job Costing Chapter 5 Process ... Total fixed costs 52 ,000 Total costs for 1,400 units $2 15, 520 Unit cost = $2 15, 520 1,400 units = $ 153 .94 Unit variable cost = $163 ,52 0 = $116.80 1,400 units Check to see if variable cost per unit...

Ngày tải lên: 29/03/2014, 20:20

... Rs. 1993 Sept. 1 300 9.70 2910 5 xx 250 9.80 2 450 55 0 53 60 14 xx 300 10.00 3000 850 8360 25 xx 150 10 .50 157 5 1000 99 35 30 xx 750 10.10 757 5 250 2360 Issue price will be calculated ... A moun t Purchase : Sept 5 250 9.80 2 45 0 14 300 10.00 300 0 25 150 10 .50 157 5 700 30.30 702 5 STUDY MATERIAL PREPARED BY ICWAI FOR J.A.O. (CIVIL) EXAMINATION 13 Basics of Cost Accounting ... relevant costs (e.g. marginal cost, additional fixed cost, incremental cost, opportunity cost) and irrelevant costs (e.g. sunk cost, committed costs, etc.) (For detail refer Cost Accounting...

Ngày tải lên: 29/03/2014, 20:20

Ngày tải lên: 19/04/2014, 10:13

... products  Compute the total costs of the products Cost hierarchies  A cost hierarchies categories indirect cost into different cost pools on the basis of the different types of cost drivers, or cost allocation ... companies  Costs are divided into homogenous cost pools and classified as output unit level costs, batch level costs, product sustaining costs, or facility sustaining costs  The cost pools ... some indirect costs as direct costs by evaluating if some currently indirect costs can be traced to cost objects  Indirect -cost pools: ABC system create smaller indirect cost pools linked...

Ngày tải lên: 26/06/2014, 00:03

... 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 ... financial accounting information is useful to managers in performing their daily functions. Cost accounting creates an overlap between financial accounting and man- agement accounting. Cost accounting ... Financial and Management Accounting to Cost Accounting Cost accounting is defined as “a technique or method for determining the cost of a project, process, or thing. . . . This cost is determined...

Ngày tải lên: 28/06/2014, 09:20

Ngày tải lên: 02/07/2014, 22:21

Ngày tải lên: 02/07/2014, 22:21

Ngày tải lên: 02/07/2014, 22:21