Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Sức khỏe - Y tế
Văn bản luật
Nông Lâm Ngư
Kỹ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Giới thiệu
Đăng ký
Đăng nhập
Tìm
Danh mục
Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Y tế sức khỏe
Văn bản luật
Nông lâm ngư
Kĩ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Thông tin
Điều khoản sử dụng
Quy định bảo mật
Quy chế hoạt động
Chính sách bản quyền
Giới thiệu
Đăng ký
Đăng nhập
0
Trang chủ
Tài Chính - Ngân Hàng
Kế toán - Kiểm toán
Lecture Managerial accounting for managers - Chapter 2: Managerial accounting and cost concepts
Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Managerial accounting for managers - Chapter 2: Managerial accounting and cost concepts
Ngọc Quyên
192
19
ppt
Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
This chapter explains how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making. We’ll begin by looking at manufacturing companies because their basic activities include most of the activities found in other types of business organizations. | Managerial Accounting and Cost Concepts Chapter 2 Chapter 2: Managerial Accounting and Cost Concepts This chapter explains how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making. We’ll begin by looking at manufacturing companies because their basic activities include most of the activities found in other types of business organizations. Learning Objective 2-1 Identify and give examples of each of the three basic manufacturing cost categories. Learning objective 2-1 is to identify and give examples of each of the three basic manufacturing cost categories. The Product Classifications of Manufacturing Costs Direct Materials Manufacturing Overhead Direct Labor Manufacturing costs are usually grouped into three main categories: direct materials, direct labor, and manufacturing overhead. . | Managerial Accounting and Cost Concepts Chapter 2 Chapter 2: Managerial Accounting and Cost Concepts This chapter explains how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making. We’ll begin by looking at manufacturing companies because their basic activities include most of the activities found in other types of business organizations. Learning Objective 2-1 Identify and give examples of each of the three basic manufacturing cost categories. Learning objective 2-1 is to identify and give examples of each of the three basic manufacturing cost categories. The Product Classifications of Manufacturing Costs Direct Materials Manufacturing Overhead Direct Labor Manufacturing costs are usually grouped into three main categories: direct materials, direct labor, and manufacturing overhead. These costs are incurred to make a product. Direct Materials Raw materials that become an integral part of the product and that can be conveniently traced directly to it. Example: The flour in the dough. Direct materials are raw materials that become an integral part of the finished product and whose costs can be conveniently traced to it. Direct Labor Those labor costs that can be easily traced to individual units of product. Example: Wages paid to bakers. Direct labor consists of that portion of labor cost that can be easily traced to a product (also called touch labor). Manufacturing Overhead Manufacturing costs that cannot be easily traced directly to specific units produced. Examples: Indirect materials and indirect labor Materials used to support the production process. Examples: lubricants and cleaning supplies to maintain the bakery equipment. Manufacturing overhead includes all manufacturing costs except direct materials and direct labor. These costs cannot be easily traced to
TÀI LIỆU LIÊN QUAN
Lecture Managerial accounting for managers - Chapter 1: Managerial accounting: an overview
Lecture Managerial accounting for managers - Chapter 2: Managerial accounting and cost concepts
Lecture Managerial accounting - Chapter 2: Managerial accounting and cost concepts
Lecture Managerial accounting - Chapter 8: Using accounting information to make managerial decisions
Lecture Managerial accounting for managers (4e) - Chapter 1: Managerial Accounting (An overview)
Lecture Managerial accounting for managers (4e) - Chapter 2: Managerial accounting and cost concepts
Lecture Managerial accounting for managers (4e) - Chapter 1: Managerial Accounting (An overview)
Lecture Managerial Accounting - Chapter 1: Managerial Accounting
Lecture Managerial accounting: Chapter 1 - Weygandt, Kieso, & Kimmel
Lecture Financial and managerial accounting (4/e): Chapter 14 - Wild, Shaw, Chiappetta
crossorigin="anonymous">
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.