Cost Accounting Traditions And Innovations - Chapter 18 pptx
Cost Accounting Traditions And Innovations - Chapter 18 pptx
... high- cost, high-volume services such as risk management and specialized executivetraining.• Cost- based or dual transfer prices are generally chosen for services that arelow -cost, low-volume ... inthe most cost- beneficial manner and to provide recommendations on service de-partment cost control. In addition, assigning service department costs to revenue-producing divisions and segments ... produces the totalbudgeted costs for Cincinnati Division and St. Paul Division shown on page 818 in Exhibit 18 15. If budgeted revenues and costs equal actual revenues and costs,Cincinnati Division...
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Cost Accounting Traditions And Innovations - Chapter 13 pptx
... company that an-chored its activities in treating customers, suppliers, work-force, and neighbors with fairness and respect. Stanley in-vited Clement T. Hanson, a brother-in-law and successfuladvertising ... summarization of in-formation easier and quicker. The sample forms should be easy to understand and may include standardized worksheets that allow managers to update historical in-formation to ... year. The currentvariable production cost is $40 per unit and total fixed costs are $2,000,000.Fixed manufacturing costs are 80 percent of total fixed costs and are allocatedto the product based...
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Cost Accounting Traditions And Innovations - Chapter 15 pptx
... regarding cost b. Committed cost understanding, cost containment,c. Cost avoidance cost avoidance, and cost reductiond. Cost consciousness 2. A cost incurred to provide physical ore. Cost containment ... 673)committed cost (p. 671) cost avoidance (p. 668) cost consciousness (p. 663) cost containment (p. 666) cost control system (p. 661) cost reduction (p. 668)discretionary cost (p. 672)engineered cost ... does appearthat costs were relatively well controlled. The larger variances were based on ra-tional management decisions to incur greater-than-planned costs and uncontrol-lable cost increases.Another...
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Cost Accounting Traditions And Innovations - Chapter 1 ppt
... financial accounting information is useful to managers in performing their daily functions. Cost accounting creates an overlap between financial accounting and man-agement accounting. Cost accounting ... Orleans] The Times-Picayune (April 27, 1999), pp. C-1, 10.intellectual capitalhttp://www.Rolls-Royce.compolicy and especially wary of price-fixing, bribery, kick-backs, and other un-ethical activities ... withits plans and goals.This chapter introduces cost accounting and describes the global environment ofbusiness, international market structures, trade agreements, e-commerce, and legal and ethical...
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Cost Accounting Traditions And Innovations - Chapter 2 ppt
... are used to measure and evaluate the decision maker’s performance.Techniques such as relevant costing, quality cost management, job order and process costing, and cost- volume-profit analysis, ... integrating cost management and performance mea-surement, and integrating investment management and strategic management.APPENDIX 18 Berliner and Brimson, Cost Management, p. vii. Cost Principles•Identify ... understanding of how processesaffect costs, facilitate cost control, measure performance, and implement organiza-tional strategies.It is not feasible to simply adopt a generic, “off-the-shelf” cost...
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Cost Accounting Traditions And Innovations - Chapter 3 potx
... unexpired costs (assets) and eq-uities (liabilities and owners’ capital); the income statement is a statement of rev-enues and expired costs (expenses and losses). The concept of matching revenues and ... distribution costs are expensed as incurred, managers shouldremember that these costs relate directly to products and services and should notadopt an “out-of-sight, out-of-mind” attitude about these costs ... wholesalers, and re-tailers to expand the types and amounts of nonproduction-area costs that are treated as product costs for tax purposes. The uni-cap rules require that distribution costs for...
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Cost Accounting Traditions And Innovations - Chapter 4 ppt
... multiple cost pools at a variety of levels (unit, batch,product, and organizational) and then allocates these costs using multiple cost dri-vers (both volume- and non-volume-related). Thus, costs ... their cost sys-tems and implement activity-based costing.Two-Step AllocationAfter being recorded in the general ledger and subledger accounts, costs are ac-cumulated in activity center cost ... activity-basedcosting system?3 cost driver analysisunit-level costs3This hierarchy of costs was introduced by Robin Cooper in Cost Classification in Unit-Based and Activity-Based Manufac-turing Cost Systems,”...
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Cost Accounting Traditions And Innovations - Chapter 5 pdf
... under both cost- plus and fixed-price contracts have an incentive to shift costs from the fixed-price to the cost- plus contracts?b. From an ethical perspective, do you feel such cost shifting ... April’s Cost of Goods Manufactured and Sold sched-ule showed cost of goods manufactured was $48,000, and the April 1 FinishedGoods Inventory was $8,400. Chapter 5 Job Order Costing213standard costs ... actual overhead costs, this chapter addresses a job order/normal cost sys-tem and describes some job order/standard cost combinations.2Part 2 Systems and Methods of Product Costing1762Although...
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Cost Accounting Traditions And Innovations - Chapter 6 pdf
... system?5PROCESS COSTING WITH STANDARD COSTSCompanies may prefer to use standard rather than actual historical costs for in-ventory valuation purposes. Actual costing requires that a new production cost ... for standard process costing areidentical to those of FIFO process costing. Unlike the weighted average method,the emphasis of both standard costing and FIFO are on the measurement and con-trol ... material,direct labor, and manufacturing overhead for each pro-duction run of candles. The hand-rolled candle process ismore labor intensive. Direct material includes beeswax, non-toxic and odorless...
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Cost Accounting Traditions And Innovations - Chapter 7 ppsx
... allows cost and man-agement accountants to better track the costs flowing into the problem areas,estimate the opportunity costs associated with the problems, and perform a moreinformed cost- benefit ... direct material and for con-version assuming a FIFO cost flow.b. If the costs per equivalent unit are $2.50 and $4.50 for direct material and conversion, respectively, what is the cost of ending ... high-quality, high-technology industrial and consumer products. While main-taining world-class leadership in its beginnings in providingpower systems and electric lighting, the company has ex-panded...
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