pro forma external environmental cost account

... định có giá trị (raw) material cost (n): Chi phí nguyên vật liệu (thô) direct labor cost (n): Chi phí nhân công trực tiếp 10 overhead (n): Chi phí gián tiếp 11 factory cost (n): Chi phí nhà xưởng...

Ngày tải lên: 25/01/2014, 14:20

... difference between cost of goods sold and cost of production Ans Cost of production means prime cost + works overhead + office overheard while cost of goods sold means cost of production + opening ... http://www.docudesk.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 ... opportunity cost Q.7 Name four method of costing Ans (1) Unit costing (2) (3) Contract costing (4) Q.8 Operating costing Process costing Explain Cost Unit? Ans Cost unit is a measurement of any goods...

Ngày tải lên: 18/02/2014, 01:20

... of management Differences between Cost Accountancy, Costing and Cost Accounting Points of Differences Cost Accountancy Costing Cost Accounting (1) Scope Cost accountancy is broadest in its scope ... cost accountancy to various management problems These problems include the ascertainment of cost, control of costs, ascertainment of profitability, etc Nature and Scope of Cost Accounting Cost accounting ... historical costs and estimated costs Analysis of Financial accounts disclose profit for Cost accounts show the profitability or profit the entire business as a whole otherwise of each product, process...

Ngày tải lên: 06/03/2014, 15:20

... 1996 8-405 Cost Accounting Standard 405 - Accounting for Unallowable Costs 8-405.1 General 8-405.2 Illustrations 8-406 Cost Accounting Standard 406 - Cost Accounting Period ... 8-415 Cost Accounting Standard 415 - Accounting for the Cost of Deferred Compensation 8-415.1 General 8-415.2 Illustrations 8-416 Cost Accounting Standard 416 - Accounting ... Submission of Cost Impact Proposal 8-502.3 Accounting Practice Changes Related to External Restructuring 8-502.4 Cost Impact Proposal Data Requirements 8-502.5 Adequacy of Cost Impact...

Ngày tải lên: 06/03/2014, 21:20

... long-term decisions 2.1.1 Product costing The objective of determining the cost of products is of prime importance in cost accounting The total product cost and cost per unit of product are important ... and variable costs Under variable costing, unit product costs not contain fixed costs The impact of fixed costs on profits is emphasized under the variable costing and contribution approach The ... to: - Analyze the realistic performance of the company‟s cost accounting and the accounting department, how they define the cost of production processes as well as product‟s price - Base on the...

Ngày tải lên: 13/03/2014, 14:20

... in cost accounting Part I provides the reader with a solid base in the essentials of cost accounting The chapters in this section introduce costing and cost definitions Various approaches to product ... Health facilities—Costs—Accounting Hospitals Cost of operation—Accounting Cost accounting I Ward, David M (David Marc), 1964- II Baker, Judith J III Title [DNLM: Costs and Cost Analysis Health ... 424 Cost Accounting Information for Planning and Control 427 Additional Cost Accounting Tools to Aid in Decision Making 429 Cost Accounting for the Year...

Ngày tải lên: 15/03/2014, 15:20

... U.S Environmental Protection Agency 2010 EPA Makes Announcement on Two Proposed West Virginia Mountaintop Coal Mines News Release http:// yosemite.epa.gov/opa/admpress.nsf/bd4379a92 Full cost accounting ... Full cost accounting for the life cycle of coal etize and bound our estimate for damages due to emissions from land disturbance, our point estimate for the cost was calculated using a social cost ... plants Using the social cost of carbon, this resulted in a total cost of $61.7 billion, or 3.06 ¢/kWh Using the low and high estimates of the social cost of carbon results in cost of $20.56 billion...

Ngày tải lên: 23/03/2014, 00:20

... accurate and auditable cost information and to improved decision making FEDERAL GOVERNMENT MANAGERIAL COST ACCOUNTING The Benefits of Improved Managerial Cost Accounting Information Federal Government ... managerial cost accounting information established, it is important to define cost accounting, including its evolution over time Managerial Cost Accounting Definition In the CFO Council/JFMIP Cost Accounting ... managerial cost accounting is provided: “Managerial cost accounting is the process of accumulating, measuring, analyzing, interpreting, and reporting cost information useful to both internal and external...

Ngày tải lên: 29/03/2014, 14:20

... of Contents Chapter Cost Accounting: How Managers User Cost Accounting Information Chapter Cost Concepts and Behaviour Chapter Cost System Design: An Overview Chapter Job Costing Chapter 15 Using ... you to that location Chapter Cost Accounting: How Managers Use Cost Accounting Information Solutions to Review Questions 1–1 C Analysis of divisional performance A Costing for income tax purposes ... at Lever Bros rely on accounting information for decisions For example, accounting provides information about distribution costs, and helps marketing people determine the cost of materials and...

Ngày tải lên: 29/03/2014, 20:20

... the profitability of each of the products In Cost Accounts Cost accounting records reveal the following results: Productwise profit statement (Rs ’000) Cost elements Product X Product Y Product ... Financial Accounting and Cost Accounting Management Accounting Financial, Cost and Management Accounting Cost Concept and Cost Object Cost Management Cost Classification Methods of Costing Techniques ... whole items of costs to cost centres or cost units Cost apportionment refers to the allotment of proportions of item of cost to cost centres or cost units A cost which is allocated to a cost centre...

Ngày tải lên: 29/03/2014, 20:20

... Trang 42 Environmental Management Accounting GVHD: TS Đoàn Ngọc Phi Anh TÀI LIỆU THAM KHẢO TS Đoàn Ngọc Phi Anh, giảng kế toán quản trị Nguyễn Chí Quang, giảng sở hạch toán quản lý môi trường Environmental ... đốc, ban giám đốc) quan tâm đến thông tin mang tính chiến lược CH.K27.KTO.DN Trang Environmental Management Accounting GVHD: TS Đoàn Ngọc Phi Anh đem lại lợi nhuận nào, kinh doanh công ty đạt ... hưởng ngày lớn đến việc thực kinh tế doanh nghiệp, ảnh hưởng đến CH.K27.KTO.DN Trang Environmental Management Accounting GVHD: TS Đoàn Ngọc Phi Anh hiệu sinh thái công ty nên chúng cần thể chế...

Ngày tải lên: 24/05/2014, 22:55

... functions Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting by providing product costing information for ... for external financial statements Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting by providing product ... Internal accountants 27 28 29 Cost provides information for inventory and cost of goods sold or cost of services rendered for the financial statements 30 31 32 33 Financial Accounting provides information...

Ngày tải lên: 20/06/2014, 18:20

... “Activity-Based Costing and Performance Improvement,” Management Accounting (London) (March 1999), p 25 SOURCE: EXHIBIT 4–4 Levels of Costs Classification Levels Unit-Level Costs Batch-Level Costs Product/ProcessLevel ... changes • Product development • Product design Allocate over number of units expected to be produced in related product line Cost per unit in product line ‫؍‬ Total product cost per unit Total Product ... Product Cost per Unit ؋ Product Unit Volume ‫ ؍‬Total product cost (2) ؊ ‫؍‬ ؎ ‫؍‬ ؊ ‫؍‬ Total product revenue (1 above) Total product cost (2 above) Net product margin All other net product...

Ngày tải lên: 20/06/2014, 18:20

... Standard Product Moderate Product Premium Product $325,000 $125,000 $50,000 Standard Product long-term variable cost product variety product complexity process complexity What is attribute-based costing ... of cost accounting to prepare cost estimates for producing the 5,000 doors The head of cost accounting accumulated the following data concerning production of 5,000 doors: Direct material cost ... shown in Exhibit 5–1.1 Costing Systems job order costing system process costing system EXHIBIT 5–1 Job order and process costing are the two primary cost systems A job order costing system is used...

Ngày tải lên: 20/06/2014, 18:20

... cost accumulation and cost presentation approaches to product costing The cost accumulation approach determines which manufacturing costs are recorded as part of product cost Although one approach ... according to the cost units which are the focal point, e.g., product, process, or customer On this basis, one can contrast product costing with process costing, standard costing with actual costing, ... with product costing systems and valuation In fact, the product cost definition given in Chapter specifically fits the What are the cost accumulation and cost presentation approaches to product costing?...

Ngày tải lên: 20/06/2014, 18:20

... ramifications of producing a magazine As publishers create new print products, advertising vehicles and promotions, production costs are becoming increasingly important for all magazine companies The production ... production cost plus 25 percent a What is the expected full production cost per unit of James’s file cabinets for next year? b What is the expected selling price of the product? c What is pro forma ... allocations is made, in part, from a process of obtaining information, justifying requests, and negotiating compromises Participation in the budgeting process helps to produce a spirit of cooperation,...

Ngày tải lên: 20/06/2014, 18:20

... the training program The higher a project’s PI, the more profitable is that project per investment dollar If a capital project investment is made to provide a return on capital, the profitability ... formula to compute the accounting rate of return is ARR ϭ Average Annual Profits from Project Ϭ Average Investment in Project Investment refers to project cost as well as any other costs needed for ... financing with other project cash flows conceals a project’s true profitability because financing costs relate to the total entity The assignment of financing costs to a specific project is often...

Ngày tải lên: 20/06/2014, 18:20

... production cost, absorption production cost, or external market price Describe the circumstances in which each of these transfer prices would be most appropriate 67 (Transfer pricing and performance ... Employee–Customer–Profit Chain at Sears,” Harvard Business Review (January–February 1998), p 84 862 Part Evaluating Performance Information for Evaluating Product/Subunit Performance A company may place its products ... systems to profile and target new customers Raw information provides no advantage The way financial service companies distinguish themselves is to competently process, distribute, and use information...

Ngày tải lên: 20/06/2014, 18:20

... continuous improvement kaizen costing a costing technique to reflect continuous efforts to reduce product costs, improve product quality, and/or improve the production process after manufacturing ... a linear programming problem feasible solution a solution to a linear programming problem that does not violate any problem constraints FIFO method (of process costing) the method of cost assignment ... occurrence of the same cost driver cost presentation the approach to product costing that determines how costs are shown on external financial statements or internal management reports cost reduction...

Ngày tải lên: 20/06/2014, 18:20

... “Activity-Based Costing and Performance Improvement,” Management Accounting (London) (March 1999), p 25 SOURCE: EXHIBIT 4–4 Levels of Costs Classification Levels Unit-Level Costs Batch-Level Costs Product/ProcessLevel ... changes • Product development • Product design Allocate over number of units expected to be produced in related product line Cost per unit in product line ‫؍‬ Total product cost per unit Total Product ... Product Cost per Unit ؋ Product Unit Volume ‫ ؍‬Total product cost (2) ؊ ‫؍‬ ؎ ‫؍‬ ؊ ‫؍‬ Total product revenue (1 above) Total product cost (2 above) Net product margin All other net product...

Ngày tải lên: 21/06/2014, 04:20