Hilton 5th Edition Chapter Two University of 希尔顿第五版第二大学.pptVIP

Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations Learning Objective1 Process of Management What Do We Mean By a Cost? Learning Objective2 Product Costs, Period Costs and Expenses Learning Objective3 Cost Classifications on Financial Statements – Income Statement Product Costs Cost of goods sold Cost Classifications on Financial Statements – Balance Sheet Merchandiser Current Assets Cash Receivables Prepaid Expenses Merchandise Inventory Cost Classifications on Financial Statements – Balance Sheet Merchandiser Curre