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Lecture Accounting for business: A guide for non-accountants (2/e) – Chapter 7: Costing concepts
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Lecture Accounting for business: A guide for non-accountants (2/e) – Chapter 7: Costing concepts
Thanh Uyên
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The learning objectives for this chapter include: Describe the role of product and service costing in various types of organisations; define the following costing terms: fixed and variable cost, direct and indirect cost, product and period cost, manufacturing costs; discuss the difficulties associated with accounting for indirect manufacturing costs;. | Chapter 7 Costing concepts 7- Objectives Describe the role of product and service costing in various types of organisations. Define the following costing terms: Fixed and variable cost Direct and Indirect cost Product and Period cost Manufacturing costs. Discuss the difficulties associated with accounting for indirect manufacturing costs. 7- Objectives (continued) Identify the different types of inventory associated with manufacturing. List and compare the key features of the following cost accounting systems: Job costing Process costing Operations costing. Explain how inventories are valued under each of the costing systems. 7- Product and service costing Cost information is used by management in order to: determine selling prices achieve a certain level of profit complete financial statements. Service costing is used by service firms and product costing is used by manufacturing firms. 7- Costing terms Fixed costs: remain fixed in total, regardless of activity. Variable costs: have a direct relationship to product and change with production. 7- Direct and indirect costs Direct costs: can be easily traced to the manufacturing of a product e.g. wood used in furniture. Indirect costs: cannot be traced directly to a product being produced. must be applied to a product using a base allocation. 7- Product and period costs Product costs: are manufacturing costs which are accumulated as inventories include direct materials and labour. Period costs: are all other costs of operating the business, expensed in the accounting period they are incurred. e.g. general administrative, selling and financial. 7- Manufacturing costs Manufacturing costs: are incurred in manufacturing a product include raw material and the costs of converting the raw material into the completed product. Three categories: direct materials direct labour indirect manufacturing costs. 7- Manufacturing costs (continued) Direct materials: are raw materials used in production | Chapter 7 Costing concepts 7- Objectives Describe the role of product and service costing in various types of organisations. Define the following costing terms: Fixed and variable cost Direct and Indirect cost Product and Period cost Manufacturing costs. Discuss the difficulties associated with accounting for indirect manufacturing costs. 7- Objectives (continued) Identify the different types of inventory associated with manufacturing. List and compare the key features of the following cost accounting systems: Job costing Process costing Operations costing. Explain how inventories are valued under each of the costing systems. 7- Product and service costing Cost information is used by management in order to: determine selling prices achieve a certain level of profit complete financial statements. Service costing is used by service firms and product costing is used by manufacturing firms. 7- Costing terms Fixed costs: remain fixed in total, regardless of activity. .
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