tailieunhanh - Ebook Fundamentals of cost accounting (4th edition): Part 2

(BQ) Part 1 book "Fundamentals of cost accounting" has contents: Activity-Based costing, fundamentals of cost management, service department and joint cost allocation, fundamentals of management control systems, planning and budgeting, fundamentals of variance analysis, transfer pricing,.and other contents. | Find more slides, ebooks, solution manual and testbank on 9 Chapter Nine Activity-Based Costing LEARNING OBJECTIVES After reading this chapter, you should be able to: LO 9-1 LO 9-2 Explain how a two-stage product costing system works. LO 9-3 Compare and contrast plantwide and department allocation methods. LO 9-4 Explain how activity-based costing and a two-stage product system are related. LO 9-5 Compute product costs using activity-based costing. LO 9-6 Compare activity-based product costing to traditional department product costing methods. LO 9-7 Demonstrate the flow of costs through accounts using activitybased costing. LO 9-8 324 Understand the potential effects of using reported product costs for decision making. Apply activity-based costing to marketing and administrative services. 04/02/13 2:18 PM Find more slides, ebooks, solution manual and testbank on The Decision This morning’s conference call really got things moving around here. The marketing managers in San Francisco are disputing our costs on the two camera models we produce here. They claim that company guidelines linking the prices we charge to the reported costs are killing the sales for one of our models. Now I am supposed to investigate whether there is a better way to develop the product costs. I’ve read about activity-based costing and its benefits [see the Business Application item,“Evidence on the Benefits of Activity-Based Costing” on page 343], but I’m not sure if it is right for us. Janis McGee is the cost accounting manager at the Port Arthur plant of Joplin Industries, a manufacturer of cameras and camera accessories. Port Arthur’s vice president of manufacturing has asked her to determine if the current cost accounting system is suitable as a basis for pricing. If not, Janis needs to recommend changes and justify those changes to the senior financial executives at Joplin. Chapters 7 and 8

• Kế toán - Kiểm toán
• Fundamentals of cost accounting
• Cost accounting
• Service department
• Fundamentals of management control systems
• Management control systems
• Planning and budgeting
• Decision making
• Cost concepts and behavior
• Cost volume profit analysis
• Cost estimation
• Fundamentals of product
• Cost analysis
• Cost management systems
• Cost management
• Service costing
• Value chain
• Costs for decision making
• Cost versus expenses
• Decentralized organization
• Variance analysis
• Accounting income
• Divisional income