（本科）Chapter 17 Cost Management and Decision课件原创文档.ppt

课程主讲人： （本科）Chapter 17 Cost Management and Decision教学课件ppt English in Accounting Profession 会计专业英语教程（第4版） 马建威 主编 东北财经大学出版社 大连 Chapter 17 Cost Management and Decision 会计专业英语教程 马建威主编 东北财经大学出版社 4 Contents 会计专业英语教程 马建威主编 东北财经大学出版社 5 Topic for the Chapter This chapter begins our examination of management accounting by looking at an approach to deducing this cost of a unit of output that takes account of all the costs of producing it. We shall see how, in theory and in practice, a business can use costing information to aid pricing decisions. Cost management and decision 会计专业英语教程 马建威主编 东北财经大学出版社 6 Learning Objectives Deduce the full cost of a unit of output in a single-product environment Distinguish between direct and indirect costs and use this distinction to deduce the full cost of a job in a multi-product environment. Discuss the problem of charging overheads to jobs in a multi-product environment. Discuss the nature and practicalities of activity-based costing. Discuss pricing methods and the issues involved in reaching a pricing decision in real-world situations. 会计专业英语教程 马建威主编 东北财经大学出版社 7 Learning Objectives Define and distinguish between relevant costs, outlay cost and opportunity costs. Identify and quantify the costs that are relevant to a particular decision. Distinguish between fixed costs and variable costs, volume and profit. Prepare a break-even chart and deduce the break-even point for some activity. Demonstrate the way