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

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

By Patman
(326 views)

Chapter 4

Chapter 4

Lecture 5. Chapter 4. Job Costing. Basic Costing Terminology…. Several key points from prior chapters: Cost Objects - including responsibility centers, departments, customers, products, etc. Direct costs and tracing – materials and labor Indirect costs and allocation - overhead.

By helmut
(240 views)

Chapter 4-Continued

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

By afi
(467 views)

Operational Budgeting

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.

By laqueta
(212 views)

Managerial Accounting and Cost Concepts

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.

By keaton
(160 views)

Managerial Accounting and Cost Concepts

Managerial Accounting and Cost Concepts

Managerial Accounting and Cost Concepts. Work of Management. Planning. Directing and Motivating. Controlling. Select alternative that does the best job of furthering organization’s objectives. Develop budgets to guide progress toward the selected alternative. Planning.

By benedict
(97 views)

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

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?

By keefer
(287 views)

Chapter Three

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.

By taini
(132 views)

YOU ARE HERE!

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

By mervin
(133 views)

Chapter 3

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.

By yoland
(127 views)

Job-Order Costing

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

By miyo
(230 views)

Activity Based Costing

Activity Based Costing

Activity Based Costing. Acct 310 Professor Rick S. Hayes, Ph.D., CPA. MicroMash CPE Course Example. Make sure that costing done correctly, reduce costs Direct labor and materials costs [ prime costs ]– easy to trace to product

By liliha
(66 views)

Standard Cost Systems

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.

By lenka
(171 views)

Standard costing

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;

By ina
(407 views)

Previous Lecturer

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

By pilar
(63 views)

Chapter Three

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.

By amie
(171 views)

Job-Order Costing

Job-Order Costing

Job-Order Costing. Basic Costing Terminology…. Several key points from prior lecture: Cost Objects - including date, departments, customers, products, etc. Direct costs and tracing – materials and labor Indirect costs and allocation - overhead. …logically extended.

By loyal
(87 views)

Job-Order Costing

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.

By ely
(235 views)

Systems Design: Job-Order Costing

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.

By nodin
(163 views)

Systems Design: Job-Order costing

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.

By sanam
(152 views)

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