'Direct material' diaporamas de présentation

Managerial Accounting and Cost Concepts

1.09k views • 85 slides

Chapter 5

Chapter 5. Electronic Commerce. STUDENT LEARNING OUTCOMES. Define and describe the 2 major e-commerce business models (B2B and B2C). Describe the emerging role of e-marketplaces in B2B e-commerce.

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Chapter Three

Systems Design: Job-Order Costing. Chapter Three. Learning Objective 1. Distinguish between process costing and job-order costing and identify companies that would use each costing method. A company produces many units of a single product.

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Introduction to Materials Management

Introduction to Materials Management. Chapter 1. Wealth. What is it? Where does it come from? Adding value Designing the process Managing the process. Wealth. Natural resources Transformation Conversion Managing the process Services. Operating Environment. Government regulations

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Applied Sciences Division

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Absorption, Variable, and Throughput Costing

17. Chapter Seventeen. Absorption, Variable, and Throughput Costing . Product. Absorption Costing. A system of accounting for costs in which both fixed and variable production costs are considered product costs. Fixed Costs. Variable Costs. Variable Costing.

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ACC3200

ACC3200. Job Order Costing. Learning Objectives. Describe the key differences between job order costing and process costing. Describe the source documents used to track direct material and indirect labor costs to the job cost sheet.

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Chapter 4 Job Order Costing

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Applied Sciences Division

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Cost of Quality

Cost of Quality. What are Quality Costs?. A quality product or service is one that conforms to customer expectations. Assume that Design specifications are for product Product meeting specifications meet customer expectations Can determine adherence to specifications.

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Tom Johnstone, President and CEO

Tom Johnstone, President and CEO. CMD 2013. Key items. H1 summary and outlook SKF priorities Specific focus - IT investment (UNITE) - Cost reduction and Purchasing. Highlights H1 2013. Acquisitions and divestments

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The Experience of Material Flow Accounts in Japan ??????????

The Experience of Material Flow Accounts in Japan ??????????. Kenji Someno EMBASSY OF JAPAN, Beijing ??????? International Workshop on Establishing A Green National Accounting System June 24-25,2004 Zhejiang, China. Outline of the presentation. 1. Historical Experience in Japan ??????

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Austin Community College

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Chapter 4: Activity-Based Management and Activity-Based Costing

Chapter 4: Activity-Based Management and Activity-Based Costing. Cost Accounting Principles, 9e. Raiborn ? Kinney. Learning Objectives . In an activity-based management system, what are value-added and non-value-added activities?

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Chapter 5: Job Order Costing

Chapter 5: Job Order Costing. Cost Accounting: Foundations & Evolutions, 8e Kinney and Raiborn. Learning Objectives . How do job order and process costing systems, as well as their related valuation methods, differ? What are the fundamental characteristics of a job order costing system?

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Operation Analysis 2

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Chapter 2: Basic Cost Terms and Concepts

Chapter 2: Basic Cost Terms and Concepts. Cost Terms - Fixed - Variable Cost Concepts Management Implications. Fixed Costs: costs that remain constant regardless of the quantity of product produced.

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Activity Based Costing

Activity Based Costing.

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Cost Behaviour and Income Statements

Cost Behaviour and Income Statements. Absorption Income Statement Sales $20,000 Cost of Goods Sold: Direct material $7,000 Direct labour 4,000 Factory overhead 4,000 15,000 Gross margin 5,000 Selling expenses 3,000 Administrative expenses 1,000 Total selling &

188 views • 6 slides