'Joint costs' diaporamas de présentation

Joint-Process Costing

9. Joint-Process Costing. Joint Product Processes. A number of products are produced from a single raw material input. Product 1. Single Input. Product 2. Product 3. Joint Product Processes.

631 views • 52 slides

Cost Allocation: Service Department Costs and Joint Product Costs

Chapter Twelve. Cost Allocation: Service Department Costs and Joint Product Costs. Learning Objectives. Identify the strategic role of cost allocation Explain the ethical issues of cost allocation Use three methods for allocating service department costs to production departments

677 views • 41 slides

Cost Allocation & Indirect Costs

Cost Allocation & Indirect Costs . Requirements, Steps & Administrative Costs. COST ALLOCATION . Costs. Share. Share. Share. Federal Guidance. OMB Circular A-87 OMB Circular A-122 OMB Circular A-21 48 CFR Part 31 45 CFR Part 74, Appendix E Guidance on direct and indirect costs.

429 views • 40 slides

Cost Allocation: Joint Products and By-products

593 views • 39 slides

Chapter 7 The Use of Cost Information in Management Decision Making

Chapter 7 The Use of Cost Information in Management Decision Making. Presentation Outline. Incremental Analysis Three Decision Managers Frequently Face Decisions Involving Joint Costs Qualitative Considerations in Management Decisions The Theory of Constraints (TOC). I. Incremental Analysis.

443 views • 32 slides

CHAPTER 16

CHAPTER 16. Cost Allocation: Joint Products and Byproducts. Chapter 16 learning objectives. Identify the split-off point in a joint-cost situation and distinguish joint products from byproducts Explain why joint costs are allocated to individual products

625 views • 32 slides

Andrew Odlyzko http.//www.dtc.umn.edu/~odlyzko

Andrew Odlyzko http.//www.dtc.umn.edu/~odlyzko. Pricing and architecture of the Internet: Historical perspectives from telecommunications and transportation. ATM RSVP Smart Markets Active Networks Multicasting Streaming Real Time Multimedia 3G

397 views • 30 slides

Chapter 11 Allocation of Joint Costs and Accounting for By-Products

Cost Accounting Foundations and Evolutions Kinney, Prather, Raiborn. Chapter 11 Allocation of Joint Costs and Accounting for By-Products. Learning Objectives (1of 1). Classify joint process outputs Identify when output becomes a joint product Allocate joint costs to products

570 views • 28 slides

Accounting for losses and scrap in process account

Accounting for losses and scrap in process account. Accounting for losses in process costing. Nature of losses. In a production process, losses are inherent and unavoidable. Normal loss. Abnormal loss. Accounting for scrap.

609 views • 27 slides

Cost Management Measuring, Monitoring, and Motivating Performance

Cost Management Measuring, Monitoring, and Motivating Performance. Chapter 9 JOINT PRODUCT AND BY-PRODUCT COSTING. Chapter 9: Joint Product and By-Product Costing. Learning objectives. Q1 : What is a joint process, and what is the difference between a by-product and a main product?.

473 views • 24 slides

Methods of Allocating Costs -Overview

214 views • 21 slides

Lecture 28

Lecture 28. Lecture Overview. Splitoff Point Joint Products and By-products Why Allocate Joint Products ? Approaches to Allocating Joint Costs Sales Value at Splitoff Method.

400 views • 20 slides

CHAPTER 16

CHAPTER 16. Cost Allocation: Joint Products and Byproducts. Joint Cost Terminology. Joint Costs costs of a single production process that yields multiple products simultaneously Splitoff Point the place in a joint production process where two or more products become separately identifiable

460 views • 20 slides

Cost Accounting: Foundations & Evolutions, 8e Kinney and Raiborn

Chapter 11: Allocation of Joint Costs and Accounting for By-Product/Scrap. Cost Accounting: Foundations & Evolutions, 8e Kinney and Raiborn. Learning Objectives. How are the outputs of a joint process classified? What management decisions must be made before beginning a joint process?

324 views • 18 slides

Cost Accounting: Foundations & Evolutions, 9e Kinney and Raiborn

Chapter 11: Allocation of Joint Costs and Accounting for By-Product/Scrap. Cost Accounting: Foundations & Evolutions, 9e Kinney and Raiborn. Learning Objectives. How are the outputs of a joint process classified? What management decisions must be made before beginning a joint process?

563 views • 18 slides

Cost Analysis

Cost Analysis. Yale Braunstein School of Information Management & Systems. How does this course differ from all other project-related courses at SIMS?. We explicitly look at alternatives. We care about economic feasibility. [others ?]. Why do we want to know costs?.

291 views • 16 slides

Chapter 7

Chapter 7. The Use of Cost Information in Making Management Decisions. The Criterion for Short-term Decisions. Economic criterion: Take the action that you expect will give the organization the highest income (or lowest loss). To be relevant:

312 views • 16 slides

Joint-Process Costing

Joint-Process Costing. Chapter 9. Joint processes. Process that converts a single input into multiple outputs. Joint processes. Split-off point Input splits into two or more products Intermediate product Product that requires more processing before it can be sold Final product

600 views • 13 slides

MEASURING COLLABORATIVE PERFORMANCE

MEASURING COLLABORATIVE PERFORMANCE. 12 Feb 13. Dr Andrew S Humphries andrew.humphries@sccindex.com +44(0)1908-664119 +44(0)7963-241872. Collaboration Confusion. The action of working with someone to produce or create something that neither of you could do alone ( 1+1=3, 4, 10..).

183 views • 11 slides

Dept. One Process Cost = $120,000 on 110,000 lbs.

Stage 1: Forward Path #1 Draw chart, Identify the total process, label the traceable costs, and determine the NRV by product. Dept. Four Process Cost = $23,660 for 46,200lbs. NRV = $231,000 At market P = $5.00 Q = 46,200. 70%. a. SG&A = $8,100 for 19,800 lbs.

122 views • 6 slides