tailieunhanh - Lecture Managerial accounting - Chapter 8: Activity-based costing: A tool to aid decision making

After studying chapter 8, you should be able to: Understand activity-based costing and how it differs from a traditional costing system, assign costs to cost pools using a first-stage allocation, compute activity rates for cost pools,. | Activity-Based Costing: A Tool to Aid Decision Making Chapter 8 Chapter 8: Activity-Based Costing: A Tool to Aid Decision Making. This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. Activity–Based Costing (ABC) ABC is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore affect “fixed” as well as variable costs. ABC is a good supplement to our traditional cost system I agree! ABC is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore “fixed” as well as variable costs. It is ordinarily used as a supplement to, rather than as a replacement for, the company’s usual costing system. Learning Objective 1 Understand activity-based costing and how it differs from a traditional | Activity-Based Costing: A Tool to Aid Decision Making Chapter 8 Chapter 8: Activity-Based Costing: A Tool to Aid Decision Making. This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. Activity–Based Costing (ABC) ABC is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore affect “fixed” as well as variable costs. ABC is a good supplement to our traditional cost system I agree! ABC is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore “fixed” as well as variable costs. It is ordinarily used as a supplement to, rather than as a replacement for, the company’s usual costing system. Learning Objective 1 Understand activity-based costing and how it differs from a traditional costing system. Learning objective number 1 is to understand activity-based costing and how it differs from a traditional costing system. How Costs are Treated Under Activity–Based Costing ABC differs from traditional cost accounting in three ways. Manufacturing costs Nonmanufacturing costs ABC assigns both types of costs to products. Traditional product costing ABC product costing ABC differs from traditional cost accounting in three ways. The first is that nonmanufacturing as well as manufacturing costs may be assigned to products, but only on a cause-and-effect basis. For example, ABC systems can assign sales commissions, shipping costs, and warranty repair costs to specific products. How Costs are Treated Under Activity–Based Costing ABC does not assign all manufacturing costs to products. Manufacturing costs Nonmanufacturing costs Traditional product costing ABC product costing All Most, but not all Some ABC differs from traditional cost accounting in three ways. .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Kế toán quản trị
• Activity based costing
• Decision making
• Mechanics of activity based costing
• Managerial accounting for managers
• Profitability analysis
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost