'Direct labour' diaporamas de présentation

COSTING

COSTING. What is costing. In cost accounting we analyse costs and calculate the cost for each unit of production Cost depends upon the judgement of the cost accountant in each situation The cost of a product purchased for resale is the price we pay

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ACCA F2

2.26k views • 123 slides

Chapter 3

Chapter 3. System Design: Job Order Costing. A company produces many units of a single product. One unit of product is indistinguishable from other units of product. The identical nature of each unit of product enables assigning the same average cost per unit.

1k views • 77 slides

Manufacturing Account

Manufacturing Account Minimum Knowledge Requirement Knowledge of Double Entry System Knowledge of Final Account Content Introduction Brainstorm Reasons for the Manufacturing a/c Characteristics of Manufacturing a/c How to prepare a manufacturing a/c?

1.16k views • 48 slides

Preparation of master budget

Preparation of master budget. Budget. A budget is a quantitative statement, for a defined period of time, which may include planned revenue, expenses, assets, liabilities and cash flows. Purpose of preparing budget. Planning Coordination Communication Motivation Performance evaluation.

770 views • 43 slides

Accounting and Control of Material, Labour and Overhead

Accounting and Control of Material, Labour and Overhead. Accounting and Control of Material Accounting and Control of Labour Accounting and Control of Overhead. Accounting and Control of Material. Materials : supplies purchased from outside sources and used to manufacture products for sale

731 views • 36 slides

CHAPTER

CHAPTER. 20. MANAGEMENT ACCOUNTING: The Manufacturing Business. MANAGEMENT ACCOUNTING The Basics. Financial Accounting (CAs). Management Accounting (CMAs). External users (Public). Internal users (officers, management, Dept. Heads, etc.). Classified Financial Statements. Internal reports.

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T H E 2 1 ST C E N T U R Y S T R O N G M A N

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Topic 9

Topic 9. Budgeting PowerPoint presentation by AFSH University Putra Malaysia. Learning Objectives. Outline the benefits and essential elements of effective budgeting. Identify and describe the components of the master budget. Explain and prepare the various type of budgets.

432 views • 30 slides

Manufacturing Account

Manufacturing Account. Intro. Manufacturing Business. Business which buy raw materials and convert these into finished products which then sold. Example. Elements of Manufacture Cost. Direct materials Costs of the materials used during the period.

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533 views • 23 slides

Manufacturing Accounts

Manufacturing Accounts. Al madrasathul munavvara. Manufacturing Business. Many business entities engage in manufacturing activities and this involves: The purchasing of raw materials Incurring labor and other cost in converting the raw materials into finished goods.

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Chapter 9: Layout Strategies

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Standard Costing I

Management Accounting One. Standard Costing I. Product Costing. Collecting the Cost. Type of System. Inclusiveness of Cost. Actual M. L. & O/H. Absorption Costing. Job Cost. Actual M & L Predetermined Overhead. Variable (Direct) Costing. Process Cost.

423 views • 19 slides

Activity-based costing

Activity-based costing. Introduction. In the past, overhead costs were relatively small, and the problems arising from inappropriate overhead allocations were not so significant

334 views • 18 slides

Standard Costing &Variance Analysis Courtesy: Dr Gagan Pareek gaganpareek

Standard Costing &Variance Analysis Courtesy: Dr Gagan Pareek www.gaganpareek.com. Dr Gagan Pareek alias Dr Harish Pareek M.Com, A.I.C.W.A, PhD Area of Expertise : Accounting & Finance, Credit Risk Management Strategic Management

405 views • 18 slides

Methods of Costing Facilities & Labour

261 views • 17 slides

Alaska Pipeline Project

Alaska Pipeline Project . Foundations Conference September 30, 2009. AGENDA. Project Description Project Schedule Project Employment and Contracting Opportunities Sustainable Development and Transferability of Skills and Services. Project Schedule. Aug 2008* AGIA License Issued.

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148 views • 9 slides

MANAGEMENT ACCOUNTING SHORT NOTES

MANAGEMENT ACCOUNTING SHORT NOTES . 1. Cost Classification. 1. Cost Classification. Direct Cost. Indirect Cost (Overheads). i s a cost unit that can be traced in full to the product, service or department that is being cost. Includes Direct Material

552 views • 4 slides