'Manufacturing overhead' diaporamas de présentation

Operational Budgeting

Chapter 22. Operational Budgeting. Control Steps taken by management to ensure that objectives are attained. Planning Developing objectives for acquisition and use of resources. Budgeting: The Basis for Planning and Control.

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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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Managerial Accounting and Cost Concepts

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Systems Design: Job-Order Costing

Systems Design: Job-Order Costing. Chapter 3. Types of Product Costing Systems. A company produces many units of a single product. One unit of product is indistinguishable from other units of product.

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Job-Order Costing

Job-Order Costing. Process or Job-Order Costing?. Manufacturer of glue textbook publisher An oil refinery Manufacturer of powdered milk Manufacturer of ready-mix cement Custom home builder Shop for customizing vans Chemical manufacturer Auto repair shop Tire manufacturing plant

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Cost Terms, Concepts, and Classifications 2/09/04

Chapter 2 Cost Terms, Concepts, and Classifications 2/09/04 Transition Work of management involves planning (set goals) and control (measurement) Managers need information about the organization to perform these tasks Most of this information relates to the costs of the organization

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Job-Order Costing

Job-Order Costing. Chapter 3 Sep 9, 2013. Job-Order Costing: An Overview. Job-order costing systems are used when: Many different products are produced each period. Products are manufactured to order.

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Systems Design: Job-Order costing

Chapter 3. Systems Design: Job-Order costing. Types of Costing Systems Used to Determine Product Costs. Process Costing. Job-order Costing. Chapter 4. Many different products are produced each period. Products are manufactured to order. Cost are traced or allocated to jobs.

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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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Chapter 4

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Previous Lecturer

Previous Lecturer. Ratio analysis Working capital is the excess of current assets over current liabilities Current ratio measures the short-term debt-paying ability of the company

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Chapter 4-Continued

Lecture 6. Chapter 4-Continued. Job Costing. Job Order Cost Flow. Assigning Manufacturing Costs to Work in Process. Manufacturing costs are assigned to Work in Process with Debits to Work in Process Inventory Credits to Raw Materials Inventory Factory Labor

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YOU ARE HERE!

Examining and recording accounting events in the conversion cycle relying on information in chapters 2,5, and 6. How the accounting system reports conversion cycle events to users. YOU ARE HERE!. Converting raw materials into products and role of accounting system in recording

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Standard costing

Standard costing. : Mrs . Kamlesh. introduction. Standard cost is: A predetermined cost. Used for cost-control. And the technique is known as standard costing. Standard costing. It is the preparation of standard costs; Applying them to measure the variations;

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Activity Based Costing

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Chapter 3

Chapter 3. Systems Design: Activity-Based Costing. Assigning Overhead Costs to Products. Plantwide Overhead Rate A single overhead rate used throughout an entire factory. A simple method, but one that can distort unit product costs.

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Job-Order Costing

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Chapter 3: Predetermined Overhead Rates, Flexible Budgets, and Absorption/ Variable Costing

Chapter 3: Predetermined Overhead Rates, Flexible Budgets, and Absorption/ Variable Costing. Cost Accounting Principles, 9e. Raiborn ? Kinney. Learning Objectives . Why and how are overhead costs allocated to products and services?

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Standard Cost Systems

Standard Cost Systems. Chapter 24. Standard Costs are. Standard Cost Systems. Based on carefully predetermined amounts. Used for planning labor, material and overhead requirements. The expected level of performance. Benchmarks for measuring performance. Standard Cost Systems.

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Managerial Accounting and Cost Concepts

Managerial Accounting and Cost Concepts. Chapter 02. Direct Materials. Direct Labor. Manufacturing Overhead. Classifications of Manufacturing Costs. The Product. Raw materials that become an integral part of the product and that can be conveniently traced directly to it. Direct Materials.

418 views • 18 slides