chapter2-- basic cost management concepts（chapter2——成本管理的基本概念）.docVIP

CHAPTER 2 Basic Cost Management Concepts LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Describe a cost management information system, its objectives and major subsystems, and indicate how it relates to other operating and information systems. 2. Explain the cost assignment process. 3. Define tangible and intangible products, and explain why there are different product cost definitions. 4. Prepare income statements for manufacturing and service organizations. 5. Explain the differences between traditional and contemporary cost management systems. CHAPTER SUMMARY T