'Direct labor hours' diaporamas de présentation

Chapter 7

Activity-Based Costing: A Tool to Aid Decision Making. Chapter 7. ABC is a good supplement to our traditional cost system. Activity Based Costing (ABC).

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Job Costing

Job Costing. Chapter 3. Objective 1. Distinguish between job costing and process costing. Process Costing. Mass production Similar items Total costs are averaged over all units Examples Paint manufacturers Oil refineries Cereal manufacturers. Job Costing.

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USING ACCOUNTING FOR QUALITY AND COST MANAGEMENT

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Relevant Costs for Decision Making 12/07/04

Chapter 13. Relevant Costs for Decision Making 12/07/04. Cost Concepts for Decision Making. A relevant cost is a cost that differs between alternatives. 1. 2. Identifying Relevant Costs.

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Demonstration Problem

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Activity Accounting: Another Way to Measure Costs

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C H A P T E R

6. C H A P T E R . Monitoring Performance in Cost, Profit and Investment Centers. Learning Objective 1. Explain why control is such an important activity in the management process. Why do Performance Evaluation of Personnel and Divisions?.

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Product Cost Flows and Business Organizations

3. C H A P T E R . Product Cost Flows and Business Organizations. Direct materials materials that become part of the product and are traceable to it. Direct labor

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The Master Budget

The Master Budget. Sales Budget. Sales Forecast. EI Budget. Production Budget. S&A Exp Budget. Operating Budget. DM Budget. DL Budget. Overhead Budget. Cash Budget. Capital Budget. Financial Budget. Pro Forma Inc. Stmt. Pro Forma Bal. Sht. Pro Forma SCF.

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Chapter 10

Chapter 10. Strategic Cost Management. Definition. Strategic Cost Management: Supply chain partners working together to identify design changes, efficiencies, and process improvements to reduce costs. Understanding terms. Price = Cost + Profit

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Report Painter: More Advanced concepts

Report Painter: More Advanced concepts. MINS 298C-04 ABAP/4 Fall 1998. Report Painter: More Advanced concepts. Copyright 1998- Gail Corbitt Contents of this file are for the exclusive use of the special MINS 298C class dealing with SAP software at CSU Chico

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Chapter 4

Chapter 4. Accounting for Factory Overhead. Learning Objectives. Identify cost behavior patterns. Separate semivariable costs into variable and fixed components. Prepare a budget for factory overhead costs. Distribute service department factory overhead costs to production departments.

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CHAPTER 15

CHAPTER 15. Job Order Costing & Analysis. Cost Accounting Systems. determine the costs associated with products (or services). ________ Cost System (this chapter) used for unique or custom ordered products ________ Cost System (next chapter) is used for mass produced items.

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NF 533 Reporting NF 533 Reporting NF 533 Reporting NF 533 Reporting NF 533 Reporting

NF 533 Reporting NF 533 Reporting NF 533 Reporting NF 533 Reporting NF 533 Reporting March 6, 2014. Purpose of the NF 533 Series of Reports. NF 533 data is used by NASA to manage and control cost and schedule for a project/program

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Performance Evaluation Using Variances From Standard Costs

7. Performance Evaluation Using Variances From Standard Costs. 0. 7-1. Standards. Standards are performance goals. Manufacturers normally use standard costs for each of the three manufacturing costs:. Direct materials Direct labor Factory overhead. 0. 7-2. Standard Cost for XL Jeans.

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Assigning Overhead Costs to Products

3- 1. Assigning Overhead Costs to Products. When cost systems were developed in the 1800s, the emphasis was on simplicity because: 1. Cost and activity data had to be collected by hand and all calculations were done with paper and pencil.

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Cost Analysis

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Chapter 10 Overview

Chapter 10 Overview. Costs come from a variety of sources There is a method for identifying those costs. Chapter 10 Objectives. Identify the highest cost factors in the die casting industry Identify the three levels of a manufacturing cost system

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Chapter 10 Overview

Chapter 10 Overview. Costs come from a variety of sources There is a method for identifying those costs. Chapter 10 Objectives. Identify the highest cost factors in the die casting industry Identify the three levels of a manufacturing cost system

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Management Accounting for Business

Management Accounting for Business . Practical Cases on Job-order costing systems. Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems.

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