'Process costing' diaporamas de présentation

Systems Design: Process Costing

Systems Design: Process Costing. Chapter 4. Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product costs.

1.53k views • 116 slides

Systems Design: Process Costing

Systems Design: Process Costing. Chapter 4. Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product costs.

1.44k views • 116 slides

Process Costing

Process Costing. Process costing. Process costing is adopted when there is mass production through a sequence of several processes Example include chemical, flour and glass manufacturing

967 views • 68 slides

Process Cost Accounting

Chapter 3. Process Cost Accounting. Keep your eye on the goal of Cost Accounting!. +. Direct Material. Direct Labor. What did the Finished Goods cost???. +. Manufacturing Overheads. =. Job order costing One (or more) work in process account. Costs are determined for each job.

1.71k views • 66 slides

Product Costing Systems

Product Costing Systems. JOIN KHALID AZIZ. ECONOMICS OF ICMAP, ICAP, MA-ECONOMICS, B.COM. FINANCIAL ACCOUNTING OF ICMAP STAGE 1,3,4 ICAP MODULE B, B.COM, BBA, MBA & PIPFA. COST ACCOUNTING OF ICMAP STAGE 2,3 ICAP MODULE D, BBA, MBA & PIPFA. CONTACT: 0322-3385752 0312-2302870

920 views • 58 slides

Chapter 16

Chapter 16. Process Costing and Analysis. Conceptual Learning Objectives. C1: Explain process operations and the way they differ from job order operations C2: Define equivalent units and explain their use in process cost accounting

817 views • 56 slides

Cost Management ACCOUNTING AND CONTROL

Cost Management ACCOUNTING AND CONTROL. HANSEN & MOWEN. 6. CHAPTER. Product and Service Costing: A Process Systems Approach. 1. OBJECTIVE. Tableting. Bottling. Process-Costing Systems: Basic Operational and Cost Concepts. An Operational Process System. Mixing. Selecting Sifting

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Product Cost Flows and Business Organizations

17. C H A P T E R. Product Cost Flows and Business Organizations. Learning Objective 1. Understand the difficulty, yet importance, of having accurate product cost information. Difficult to assign to products. Easily assigned to products. Easily assigned to products.

613 views • 52 slides

Chapter 2

Chapter 2. Job Order Costing. Learning Objective 2-1. Describe the key differences between job order costing and process costing. Job Order versus Process Costing. Process Costing. Average Unit Cost. Total Manufacturing Cost Total Units Produced. =.

699 views • 50 slides

Chapter 16

Chapter 16. Process Costing and Analysis. Conceptual Learning Objectives. C1: Explain process operations and the way they differ from job order operations. C2: Define equivalent units and explain their use in process cost accounting.

629 views • 47 slides

Chapter 6: Process Costing

Chapter 6: Process Costing. Learning Objectives. Why are equivalent units of production used in process costing? How are equivalent units of production, unit costs, and inventory values determined using the weighted average (WA) method of process costing?

989 views • 43 slides

April 8, 2010

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Job Order Costing Systems

Job Order Costing Systems. Adapted for: Accounting 212 Chapter 21. CHAPTER 21 JOB ORDER COST ACCOUNTING. After studying this chapter, you should be able to:. 1 Explain the characteristics and purposes of cost accounting. 2 Describe flow of costs in a job order cost accounting system.

2.77k views • 42 slides

Job Order and Process Costing

Job Order and Process Costing. Chapter 17. Cost Accounting Systems. Gather information to determine the production cost per unit Help managers: set selling prices that will lead to profits compute cost of goods sold for the income statement

1.24k views • 41 slides

ACC3200

ACC3200. Job Order Costing. Learning Objectives. Describe the key differences between job order costing and process costing. Describe the source documents used to track direct material and indirect labor costs to the job cost sheet.

617 views • 38 slides

Cost Management Measuring, Monitoring, and Motivating Performance

Cost Management Measuring, Monitoring, and Motivating Performance. Chapter 5 Job Costing. Prepared by Gail Kaciuba Midwestern State University. Chapter 5: Job Costing. Learning objectives. Q1 : How are costs assigned to customized goods and services? .

544 views • 35 slides

PROCESS COSTING

PROCESS COSTING. PROCESS COSTING. INTRODUCTION :

1.23k views • 29 slides

Chapter 6 Process Costing

Cost Accounting Foundations and Evolutions Kinney, Prather, Raiborn. Chapter 6 Process Costing. Learning Objectives (1 of 2). Contrast process costing and job order costing Explain why equivalent units of production are used in process costing

502 views • 28 slides

Management Accounting for Business

Management Accounting for Business . Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems. Chapter 3 Job-order costing systems. JOB-ORDER COSTING: Definition. An accounting system that assigns costs to products that are produced for specific jobs . JOB-ORDER COSTING.

459 views • 27 slides

Chapter 15

Chapter 15. Process Costing. Many production environments have a “continuous” flow Paper, cereal manufacturing, bottling soft drinks, pharmaceuticals, garment manufacturing, electronics assembly Two main features

352 views • 22 slides