tailieunhanh - Lecture Fundamentals of cost accounting (4th edition): Chapter 9 - Lanen, Anderson, Maher

(BQ) Chapter 9: Activity-based costing. Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing. | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Activity-Based Costing Chapter 9 Chapter 9: Activity-Based Costing Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing. Learning Objectives LO 9-1 Understand the potential effects of using externally reported product costs for decision making. 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 activity-based costing. LO 9-8 Apply activity-based costing to marketing and administrative services. An understanding of Chapter 9 should enable you to: 1. Understand the potential effects of using externally reported product costs for decision making. 2. Explain how a two-stage product costing system works. 3. Compare and contrast plantwide and department allocation methods. 4. Explain how activity-based costing and a two-stage product system are related. 5. Compute product costs using activity-based costing. 6. Compare activity-based product costing to traditional department product costing methods. 7. Demonstrate the flow of costs through accounts using . | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Activity-Based Costing Chapter 9 Chapter 9: Activity-Based Costing Chapters 7 and 8 described product costing systems. In the last 15 years or so, many companies have experimented with and implemented costing systems based on production processes rather than accounting systems. One such system is activity-based costing, or ABC, which aids managers in the decision making process. Chapter 9 describes activity-based costing. Learning Objectives LO 9-1 Understand the potential effects of using externally reported product costs for decision making. LO 9-2 Explain how a two-stage product costing system works. LO 9-3 Compare and contrast plantwide and .

• Kế toán - Kiểm toán
• Cost accounting
• Fundamentals of cost accounting
• Cost analysis
• Cost management systems
• Management control systems
• Activity based costing
• Decision making
• Cost concepts and behavior
• Cost volume profit analysis
• Cost estimation
• Fundamentals of product
• Ebook Management and cost accounting
• Management and cost accounting
• Management accounting
• Cost assignment
• Process costing
• Value chain
• Costs for decision making
• Cost versus expenses
• Cost management
• Principles of cost accounting
• Accounting for materials
• Accounting for labor
• Factory overhead
• Process cost accounting
• Accounting income
• Divisional income
• Ebook Cost accounting
• Organizational cost flows
• Activity based cost systems for management
• Job order costing
• Joint cost allocation
• Service costing
• Service department