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Conventional ABC analysis does not identify potentially relevant costs. An action analysis report helps because it: Shows what costs have been assigned to a cost object. Indicates how difficult it would be to adjust those costs in response to changes in the level of activity.

10 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 712 | Lượt tải: 1

Chapter 6: Activity-Based Costing: A Tool to Aid Decision Making This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations.

16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 750 | Lượt tải: 1

Chapter 5: Variable Costing and Segment Reporting: Tools for Management Two general approaches are used for valuing inventories and cost of goods sold. One approach, called absorption costing, is generally used for external reporting purposes. The other approach, called variable costing, is preferred by some managers for internal decision making ...

20 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 744 | Lượt tải: 1

Calculating predetermined overhead rates using an estimated, or budgeted amount of the allocation base has been criticized because: Basing the predetermined overhead rate upon budgeted activity results in product costs that fluctuate depending upon the activity levels. Calculating predetermined rates based upon budgeted activity charges products ...

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 757 | Lượt tải: 1

Job-order costing systems are used when: Many different products are produced each period. Products are manufactured to order. The unique nature of each order requires tracing or allocating costs to each job, and maintaining cost records for each job.

16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 817 | Lượt tải: 1

Basics of Cost-Volume-Profit Analysis The contribution income statement is helpful to managers in judging the impact on profits of changes in selling price, cost, or volume. The emphasis is on cost behavior.

16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 960 | Lượt tải: 1

Matrix, Inc. wants to know its average fixed cost and variable cost per meals served. Using the data to the right, let’s see how to do a regression using Microsoft Excel.

13 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 836 | Lượt tải: 1

Chapter 2: Managerial Accounting and Cost Concepts This chapter explains how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making. We’ll begin by ...

19 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 824 | Lượt tải: 1

What is Managerial Accounting? There are seven key differences between financial accounting and managerial accounting: Users: Financial accounting reports are prepared for external parties, whereas managerial accounting reports are prepared for internal users. Emphasis on the future: Financial accounting summarizes past transactions. Managerial ...

18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 878 | Lượt tải: 1

A service department such as the Personnel Department or the Cafeteria must exist in order for an organization to carry out its primary function. Therefore, the cost of running a service department is part of the cost incurred by the organization in producing goods or services. In order to determine the cost of those goods or services, all serv...

26 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1082 | Lượt tải: 1