'Direct materials' diaporamas de présentation

ELECTRONIC COMMERCE

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Product Costing Systems: Concepts and Design Issues

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

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The standard-setting process normally requires the joint efforts of accountants

Click to edit Master title style. 3. 3. Compute and interpret factory ... Budget Performance Report. The budget performance report summarizes the actual costs, the ...

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Prepared by: Robert G. Ducharme, MAcc, CA University of Waterloo, School of Accounting and Finance

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.

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Student Version

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.

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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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Activity-Based Costing

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.

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WELCOME!

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.

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Systems Design: Process Costing

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 .

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MIS 207: E-Business Lecture 5 : Selling to Business Online (Book chapter 6)

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

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What do a Volvo , Wine Barrels , and a Vacuum have in common?

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Chapter 6 Process Costing

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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CHAPTER 7

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Overview

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.

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An Introduction to Management Accounting

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.

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Process Costing

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

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Breakeven Analysis

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

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Prepared by Diane Tanner University of North Florida

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Anggaran Biaya Overhead Pabrik

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

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