成本和管理会计 2.pptVIP

An Introduction to Cost Terms and Purposes;Basic Cost Terminology;Cost Object Examples at BMW;Basic Cost Terminology;Indirect Labor: cost of Foreman; supervisors; Material handlers; cleaners;;Manufacturing Overhead:;Direct Indirect Costs;BMW: Assigning Costs to a Cost Object;Cost Examples;Factors Affecting Direct / Indirect Cost Classification;Cost Behavior;Cost Behavior, continued;A variable cost changes in direct proportion to changes in the cost-driver level.;Think of fixed costs as a total.;Think of variable costs on a per-unit basis.;Cost Behavior Visualized;Cost Behavior Summarized;Other Cost Concepts;The relevant range specifies the limits of cost-driver activity within which a specific relationship between a cost and its cost driver will be valid.;Relevant Range Visualized;Multiple Classification of Costs, Visualized;A Cost Caveat：use unit cost cautiously;Accounting Distinction Between Costs;Direct Materials;Research and Development;Different Types of Firms;Types of Manufacturing Inventories;Types of Product Costs;Cost Flows;Cost Flows Visualized;Cost of Goods Manufactured ;Multiple-Step Income Statement;Other Cost Considerations;Different Definitions of Costs for Different Applications;Different Definitions of Costs for Different Applications;Three Common Features of Cost Accounting Cost Management