成本会计复习提(精简版).docVIP

CHAPTER1 INTRODUCTION TO COST ACCOUNTING cost management：identifies, collects, measures, classifies, and reports information that is useful to managers in costing (determining what something costs), planning, controlling, and decision makingExplain the relationship between the Financial Accounting System and the Cost Management System？ 答案：A financial accounting system is mainly concerned with producing information for the company’s external users. Financial accounting information is used for investment decisions, stewardship evaluation, activity monitoring, and regulatory measures. The rules that govern a financial accounting system are defined by the Securities Exchange commission (SEC) and the Financial Accounting Standards Board (FASB). Outputs of a financial accounting system include the standard financial statements which include the income statement, balance sheet, and the statement of cash flows. The cost management system is concerned with producing information for the company’s internal users and is designed to meet management objectives. A cost management system has three broad objectives - to provide information on: costing of products and services, planning and control activities, and decision making activities. CHAPTER 2 BASIC COST MANAGEMENT CONCEPTS 基本概念： Cost Objects are anything for which costs are measured and assigned. They may include: products, customers, departments, projects, activities, and so on. Example： a bicycle is a cost object when you are determining the cost to produce a bicycle. Activity: A basic unit of work performed within an organization. Example： setting up equipment, moving materials, maintaining equipment, and designing products. Indirect costs: Costs that cannot be easily and accurately traced to a cost object. Example： the salary of a plant manager, where departments within the plant are defined as the cost objects. Direct costs: Costs that can be easily and accurately traced to a cost object. Example： the salary of a sup