• Bài giảng Appendix A: Pricing Products and ServicesBài giảng Appendix A: Pricing Products and Services

    Appendix A: Pricing Products and Services This appendix focuses on pricing products and services. It explains the economist’s approach to pricing, the absorption costing approach to cost-plus pricing, and the meaning of target costing.

    ppt37 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 700 | Lượt tải: 1

  • Bài giảng Appendix 12B: Service Department ChargesBài giảng Appendix 12B: Service Department Charges

    Most large organizations have both operating departments and service departments. The central purposes of the organization are carried out in the operating departments. In contrast, service departments do not directly engage in operating activities. This appendix discusses why and how service department costs are allocated to operating departments.

    ppt12 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 681 | Lượt tải: 1

  • Bài giảng Chapter 12: Performance Measurement in Decentralized OrganizationsBài giảng Chapter 12: Performance Measurement in Decentralized Organizations

    Chapter 12: Performance Measurement in Decentralized Organizations Managers in large organizations have to delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard...

    ppt28 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 752 | Lượt tải: 1

  • Bài giảng Appendix 11A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing SystemBài giảng Appendix 11A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System

    The volume variance can also be computed by multiplying the fixed portion of the predetermined overhead rate times the difference between denominator hours and standard hours. The equation on the prior slide and this equation result in identical answers. Both variance computations will be demonstrated in the forthcoming example.

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  • Bài giảng Chapter 11: Standard Costs and Operating Performance MeasuresBài giảng Chapter 11: Standard Costs and Operating Performance Measures

    Chapter 11: Standard Costs and Operating Performance Measures This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures th...

    ppt41 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 718 | Lượt tải: 1

  • Bài giảng Chapter 10: Flexible Budgets and Performance AnalysisBài giảng Chapter 10: Flexible Budgets and Performance Analysis

    A planning budget is prepared before the period begins and is valid for only the planned level of activity. If the actual level of activity differs from what was planned, it would be misleading to evaluate performance by comparing actual costs to the static, unchanged planning budget.

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  • Bài giảng Chapter 9: Profit PlanningBài giảng Chapter 9: Profit Planning

    Chapter 9: Profit Planning This chapter focuses on the steps taken by businesses to achieve their planned levels of profits - a process called profit planning. Profit planning is accomplished by preparing numerous budgets, which, when brought together, form an integrated business plan known as a master budget.

    ppt13 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 819 | Lượt tải: 1

  • Bài giảng Appendix 8C: Income Taxes in Capital Budgeting DecisionsBài giảng Appendix 8C: Income Taxes in Capital Budgeting Decisions

    An expenditure net of its tax effect is known as after-tax cost. Here is the equation for determining the after-tax cost of any tax-deductible cash expense:

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  • Bài giảng Chapter 8: Capital Budgeting DecisionsBài giảng Chapter 8: Capital Budgeting Decisions

    Chapter 8: Capital Budgeting Decisions The term capital budgeting is used to describe how managers plan significant cash outlays on projects that have long-term implications, such as the purchase of new equipment and the introduction of new products. This chapter describes several tools that can be used by managers to help make these types of inv...

    ppt19 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 734 | Lượt tải: 1

  • Bài giảng Chapter 7: Differential Analysis: The Key to Decision MakingBài giảng Chapter 7: Differential Analysis: The Key to Decision Making

    Chapter 7: Differential Analysis: The Key to Decision Making Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter i...

    ppt18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 654 | Lượt tải: 1