'Direct materials' diaporamas de présentation

MANAGERIAL ACCOUNTING Eighth Canadian Edition GARRISON, CHESLEY, CARROLL, WEBB. Prepared by: Robert G. Ducharme, MAcc, CA University of Waterloo, School of Accounting and Finance. Costs Terms, Concepts and Classifications . Chapter Two. Learning Objective 1.

Student Version. Repetition is an important component, a key part of learning. In memory, the more times patterns of thought are repeated, the more likely you will be able to recall information.

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

Overview. 1. Basinger vs Main Line 2. Terminology 3. Cost Drivers 4. Breakeven Analysis 5. Other problems 6. Summary. Basinger vs Mainline. To read the Basinger vs. Mainline case, see: Barton, Thomas L., William G. Shenkir and Brian C. Marinas.

MIS 207: E-Business Lecture 5 : Selling to Business Online (Book chapter 6). Md Mahbubul Alam , PhD Professor. Intended Learning Outcomes. How businesses use the Internet to improve purchasing, logistics, and other support activities Electronic data interchange and how it works

Chapter 6 Process Costing. Key Topics: Cost flows in mass production Steps in preparing process cost reports (FIFO and weighted average) Equivalent units Applying costs Spoilage in process costing Uses, Uncertainties, and limitations. Process Costing.

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An Introduction to Management Accounting. Emphasizing the flow of costs through factory. Richard E. McDermott. Understanding the Factory. Manufacturing costs Total manufacturing costs Cost of goods m anufactured. McDermott Manufacturing. Administration. Marketing. Factory Supervisor.

What do a Volvo , Wine Barrels , and a Vacuum have in common?. $ 6,081/$12,081 difference and a GREAT trip !. Other ‘soft/indirect’ considerations: Wages of employees and lost productivity Head designer is billable at $90/hr. Inability to choose barrels at Napa (lower yield?)

WELCOME!. Housekeeping Anita Tauber Marketing Program Manager - Verian. Please use a separate login for each day Use the web console to ask a question, chat or raise your hand.

CHAPTER. Activity-Based Costing. Objectives. 1. Discuss the importance of unit costs. 2. Describe functional-based costing approaches. 3. Explain why functional-based costing approaches may produce distorted costs.

CHAPTER 7. Flexible Budgets, Direct-Cost Variances, and Management Control. Basic Concepts. Variance—difference between an actual and an expected (budgeted) amount. Management by exception—the practice of focusing attention on areas not operating as expected (budgeted).

Shaun Early Eduardo Herrera Nicole Jacobs Claudia Martinez Jorian Micor Mike Minogue Chris Venturini. “All of the taste, none of the guilt”. Pepsi Slim. Greatest innovation both in soda and dietary supplement history Exact taste of Pepsi, with revolutionary weight loss benefits

Anggaran Biaya Overhead Pabrik. The manufacturing overhead budget provides a schedule for all costs of production other than direct materials and direct labor . .

2. Product Costing Systems: Concepts and Design Issues. Learning Objective 1. The Meaning of Cost. The use of valuable resources, in order to achieve a stated purpose. In accounting, cost is reported in monetary terms. . Product Costs

Process Costing. Purpose. assign material, labor, and manufacturing overhead costs to products and to provide a mechanism for computing unit product costs . Same accounts and same cost flow as Job Costing. Three Inventory Accounts. Raw Materials Work In Process Finished Goods

Chapter 17. Hybrid Costing. Prepared by Diane Tanner University of North Florida. Assigning Costs to Cost Objects. Job Costing. Direct materials –Traced Direct labor – Traced Manufacturing overhead - Allocated. Homogeneous. Unique. Operation Costing. Direct materials –Traced

Chapter 4. Systems Design: Process Costing. How are unit costs used?. Process Costing. To help set prices. To evaluate products. To determine balance sheet inventory. To evaluate production efficiency. Job costing Costs accumulated by the job .

Breakeven Analysis. 1. Demand / Supply. ราคา. Demand Curve เส้นอุปสงค์. ปริมาณ. Supply Curve. ราคา. ปริมาณ. ราคา. Equilibrium Price . ปริมาณ. 2. Fixed Cost. Fixed Cost Building, Insurance. Equipment Capital Recovery

Job Costing. Batch Costing. Job Costing Job costing is that form of specific order costing which applies where the work is undertaken as an identifiable unit such as: Manufacture of products to customer’s specific requorements.