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Implementing Activity Based Costing for Job Shops

Implementing Activity Based Costing for Job Shops

Implementing Activity Based Costing for Job Shops. Presented by Dave Lechleitner Business Productivity Analyst Exact Software—JobBOSS Division. Your presenter today is Dave Lechleitner Business Productivity Analyst. Why are we doing this session?.

By KeelyKia
(202 views)

Process Cost Accounting

Process Cost Accounting

Chapter 3. Process Cost Accounting. Keep your eye on the goal of Cost Accounting!. +. Direct Material. Direct Labor. What did the Finished Goods cost???. +. Manufacturing Overheads. =. Job order costing One (or more) work in process account. Costs are determined for each job.

By betty_james
(773 views)

Electronic Presentation by Douglas Cloud Pepperdine University

Electronic Presentation by Douglas Cloud Pepperdine University

Survey of Accounting. Electronic Presentation by Douglas Cloud Pepperdine University. Carl S.Warren. Task Force Clip Art included in this electronic presentation is used with the permission of New Vision Technology of Nepean Ontario, Canada. Chapter 13.

By holly
(497 views)

Budgetary Planning

Budgetary Planning

Budgetary Planning. Management Functions. Planning Directing and Motivating Controlling. Budget. A formal written statement of management’s plans for a specific future time period expressed in financial terms. Budgets. Are both short-term and long-term.

By chas
(191 views)

Florida Procurement Technical Assistance Center

Florida Procurement Technical Assistance Center

Helping Businesses Grow & Succeed. at Florida Gulf Coast University Presents:. Florida Procurement Technical Assistance Center. Pricing Your Product or Service.

By udell
(875 views)

Chapter 4-Continued

Chapter 4-Continued

Lecture 6. Chapter 4-Continued. Job Costing. Job Order Cost Flow. Assigning Manufacturing Costs to Work in Process. Manufacturing costs are assigned to Work in Process with Debits to Work in Process Inventory Credits to Raw Materials Inventory Factory Labor

By afi
(467 views)

Throughput Costing

Throughput Costing

Throughput Costing. Variable Costing Also called Direct Costing Match all mfg costs except FMOH Focuses on Contri-bution Margin This isn’t GAAP. Throughput Costing Also called Super-Variable Costing Match only for direct materials Focuses on Through-put Contribution

By curry
(1026 views)

Introduction to Managerial Accounting

Introduction to Managerial Accounting

Introduction to Managerial Accounting. Module 4 Managerial Accounting Concepts. Created by M. Mari Fall 2007-1. Purpose of Managerial Accounting. Providing useful information to decision makers They do this by collecting, managing, and reporting information in demand by their users.

By wiley
(217 views)

Job-Costing and Process-Costing Systems

Job-Costing and Process-Costing Systems

Job-Costing and Process-Costing Systems. Chapter 14. Learning Objective 1. Distinguish between job-order costing and process costing. Distinction Between Job-Order Costing and Process Costing. Job-order costing allocates costs to products that are identified by

By ardelis
(958 views)

Chapter 21

Chapter 21

© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved. . Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc. Chapter 21. Performance Evaluation Using Variances from Standard Costs.

By efrat
(124 views)

Job Order Costing

Job Order Costing

Job Order Costing. Chapter 4. Overview—Job Costing. Job Costing Job versus Process costing Job costing example Costing Systems (4) Normal costing example Flow of Costs & J.E.s EOP Adj. J.E. to fix over/under allocated MOH. Building-Block Concepts of Costing Systems. Cost Assignment.

By nolen
(300 views)

Chapter 3

Chapter 3

Chapter 3 . Accounting for Labor. Learning Objectives. LO1 Distinguish between features of hourly rate and piece-rate plans. LO2 Specify procedures for controlling labor costs. LO3 Account for labor costs and payroll taxes. LO4 Prepare accruals for payroll earnings and taxes.

By louie
(215 views)

Demonstration Problem

Demonstration Problem

Accounting What the Numbers Mean 9e. Demonstration Problem. Chapter 12 – Exercise 4 Estimating Costs Based on Behavior Patterns. Problem Definition.

By fai
(85 views)

Disclosure Relating to Issuer Reports to the SC

Disclosure Relating to Issuer Reports to the SC

Disclosure Relating to Issuer Reports to the SC. Presentation to the ROA Securities Commission. Agenda. Purpose of Disclosure Categories of Disclosure Primary offerings and the registration process Secondary trading markets What is Important to Investors?

By lareina
(143 views)

Chapter 6

Chapter 6

Job Costing. Chapter 6. 1. Explain what job and job shop mean. 2. Assign costs in a job cost system. Account for overhead using predetermined rates. Apply job costing methods in service organizations. Describe the difference between jobs and projects. Learning Objectives. Job Costing.

By jamar
(177 views)

Managerial Accounting and Cost Concepts

Managerial Accounting and Cost Concepts

Managerial Accounting and Cost Concepts. Work of Management. Planning. Directing and Motivating. Controlling. Select alternative that does the best job of furthering organization’s objectives. Develop budgets to guide progress toward the selected alternative. Planning.

By benedict
(97 views)

Accounting Systems for Manufacturing Businesses

Accounting Systems for Manufacturing Businesses

Accounting Systems for Manufacturing Businesses. Chapter 10. Cost Classifications for Manufacturers. Direct materials Cost of materials that become part of the finished product Direct labor Cost of labor that is directly involved with converting materials into finished products.

By mandelina
(174 views)

Prepared by Diane Tanner University of North Florida

Prepared by Diane Tanner University of North Florida

Chapter 21. Outsourcing Decisions. Prepared by Diane Tanner University of North Florida. The Outsourcing/ Insourcing Decision. 2. Used to assess whether a product or service should be generated internally or purchased from an outside supplier Also called Make or Buy decisions

By guthrie
(2 views)

Demonstration Problem

Demonstration Problem

Demonstration Problem. Chapter 13 – Exercise 7 Product Costing - Various Issues. Problem Definition. Gale Co. produces ceramic coffee mugs and pencil holders. Manufacturing overhead is assigned to production using an application rate based on direct labor hours. Problem Requirements.

By nituna
(69 views)

PREPARING COST PROPOSALS

PREPARING COST PROPOSALS

PREPARING COST PROPOSALS. Andrea O’Neill Cost/Price Analyst ACC-RSA. AGENDA. Elements of a Proposal; Proposal Example Indirect Rate Calculations Unallowable Costs; Preparing For Negotiations; and Common Deficiencies Found in Proposals . ELEMENTS OF A PROPOSAL.

By lamya
(155 views)

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