cost accounting chap 6

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 ... 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 ... 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...

Ngày tải lên: 25/01/2014, 14:20

... production = 200 x 18 = 60 hours 60 Time taken for actual production = 66 - 44 = 16 hours. Time taken for actual production = 44 hours ' Time saved = 66 - 44 = 16 hours. Total Earnings ... 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 ... 1,000 Advertisement 250 2,250 Total Cost 20,000 Add: Profit (25% on selling price) (20,000 x 25) 100-25 6, 667 Selling Price 26, 667 PDF Created with deskPDF PDF Writer...

Ngày tải lên: 18/02/2014, 01:20

... 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. ... that cost accounting is necessary in most of the concerns. Nature and Scope of Cost Accounting 20 Cost Accounting and Financial Management 6. Helps in minimising wastages and losses : Cost accounting ... 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...

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 ... Plans, Accounting and Cost Prin- ciples (PAC): No. Subject 76- 2 Administration of Cost Accounting Standards 76- 3 Policy for Application of CAS to Subcontracts 76- 4 Determining Increased Costs ... to the Government for CAS Covered FFP Contracts 76- 5 Treatment of Implementation Costs Related to Changes in Cost Accounting Practices 76- 6 Application of CAS Clause to Changes in Contractor’s...

Ngày tải lên: 06/03/2014, 21:20

... Unfinished product cost b/f - - - - Production cost 16, 968 ,64 0 6, 522,000 7,417,471 30,908,111 Unfinished product cost c/f - - - - Total price 16, 968 ,64 0 6, 522,000 7,417,471 ... Depreciation 179.050 .68 0 Cost of indirect material 42.373 .65 1 Other cost 16. 111.194 Manufacturing overhead 291.001 .64 6 Total 291.001 .64 6 291.001 .64 6 (Source: information ... organization. Cost Accounting is accounting for cost aimed at providing cost data, statement and reports for the purpose of managerial decision making. In this thesis, my research focuses on the cost accounting...

Ngày tải lên: 13/03/2014, 14:20

... [DNLM: 1. Costs and Cost Analysis. 2. Health Facilities—economics. 3. Accounting methods. 4. Econom- ics, Hospital. WX 157 F499e 2007] HF 568 6.H7F 563 2007 65 7’.8322042—dc22 20 060 28724 60 48 Production ... 978-0- 763 7-3813 -6 ISBN-10: 0- 763 7-3813-1 1. Health facilities—Costs Accounting. 2. Hospitals Cost of operation Accounting. 3. Cost accounting. I. Ward, David M. (David Marc), 1 964 - II. Baker, Judith ... COST ACCOUNTING FOR THE FUTURE . . . . . . . . . . . . . 361 C HAPTER 17 New Approaches to Cost Accounting . . . . . . . . . . . . . . . . . . . . 363 Is There a Problem with Traditional Cost Accounting? ...

Ngày tải lên: 15/03/2014, 15:20

... 242,950 164 ,000 209,000 232 ,62 8 185,3 76 228,115 CO 2 emitted (kg/hr) 466 ,000 63 ,60 0 414,903 54,518 369 ,000 46, 800 52,202 415,983 51,198 CO 2 captured at 90%, (kg/h) 0 573.000 0 49 066 2 0 422000 469 817 ... @ $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 1 .6 0.75 1 .6 1.45 0.9 1.05 COE ¢/kWh 4.84 8. 16 4.78 7 .69 4 .69 7.34 8.98 5.13 6. 52 Cost of CO 2 avoided vs. same technology ... carbon $12,3 46, 127 $45,1 86, 823 $ 161 ,381,512.28 $3,739,8 76, 478 Environmental Law Institute estimate 2007 $5,373, 963 , 368 EIA 2007 $3,177, 964 ,157 $3,177, 964 ,157 AMLs $8,775,282 ,69 2 $8,775, 282 ,69 2 $8,775,...

Ngày tải lên: 23/03/2014, 00:20

... Finance and Accounting: Vol .6 fm List of Contributors xiii Chapter 7 Sheen Liu Faculty of Finance Washington State University–Vancouver Vancouver, WA 9 868 6 Tel: 360 5 46- 95 16 Fax: 360 5 46- 9037 Chunchi ... 2008 16: 14 spi-b 567 Advances in Quantitative Analysis of Finance and Accounting: Vol .6 fm This page intentionally left blankThis page intentionally left blank February 18, 2008 16: 14 spi-b 567 ... PA 17257 Tel: 717-477- 168 3 Fax: 717-477-4 067 Email: mspan@ship.edu February 18, 2008 16: 13 spi-b 567 Advances in Quantitative Analysis of Finance and Accounting: Vol .6 ch03 Robustness of Anomaly...

Ngày tải lên: 23/03/2014, 12:20

... Shared Services 6 Funding 6 What is Managerial Cost Accounting 7 Managerial Cost Accounting Definition 7 Managerial Cost Accounting Methods 7 Use Case - Working Capital Fund 9 Cost Management ... 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...

Ngày tải lên: 29/03/2014, 14:20

... 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 ... Conversion Costs Finished Goods Inventory Cost of Goods Sold c d f e 29 ,60 0 29 ,60 0 29 ,60 0 37,800 Materials Conv. Costs 26, 000 16, 000 4,200 44,200 Materials Conv. Costs 37,800 3 ,60 0 5,400 ... 5 Process Costing Chapter 6 Spoilage and Quality Management Chapter 7 Allocating Costs to Departments Chapter 8 Activity-Based Costing Chapter 9 Activity-Based Management Chapter 10 Allocating Joint Costs Chapter...

Ngày tải lên: 29/03/2014, 20:20

... 390 65 - - 320.00 0.8 2 B 400 67 1 3.20 323.20 0.81 C 460 77 2 6. 40 3 26. 40 0.7 9 D 500 83 4 12.80 332.80 0 .6 7 E 550 92 10 32.00 352.00 0 .6 4 F 580 97 20 64 .00 384.00 0 .6 6 C 60 0 100 20 64 .00 ... 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 ... follows: A 432 36 –4 Nil 480.00 12.0 0 B 480 40 — Nil 480.00 12.0 0 C 528 44 4 43 .64 523 .64 13.0 9 D 60 0 50 10 96. 00 5 76. 00 14.4 0 E 720 60 20 160 .00 64 0.00 16. 0 0 STUDY MATERIAL PREPARED...

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

... 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 ... 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 ... all cost information is Chapter 1 Introduction to Cost and Management Accounting in a Global Business Environment 5 How do financial and management accounting relate to each other? 1 How does cost...

Ngày tải lên: 02/07/2014, 22:21

Ngày tải lên: 02/07/2014, 22:21

Ngày tải lên: 02/07/2014, 22:21

Ngày tải lên: 02/07/2014, 22:21