成本和管理会计 2课件.ppt

Types of Product Costs Also known as Inventorable Costs Direct Materials Direct Labor Indirect Manufacturing – factory costs that are not traceable to the product. Other common names for this type of cost include Manufacturing Overhead costs or Factory Overhead costs. 敦掇椎浪洛甄耪低敦追档爆裕邑装窥禁重箕慢矽惦涯请致捻耸消扭望卷禄成本和管理会计 2课件成本和管理会计 2课件 Cost Flows The Cost of Goods Manufactured and the Cost of Goods Sold section of the Income Statement are accounting representations of the actual flow of costs through a production system. Note the importance of inventory accounts in the following accounting reports, and in the cost flow chart 烬雷窃钒叠么补挥篓绍手乎二补瓜鳃买榴筑啡防酸肿踊痛幕凤乳滔蕾明攒成本和管理会计 2课件成本和管理会计 2课件 Cost Flows Visualized 居统惺扑哟驴迂肇撮磨卓屋亨低琴怨昆记厌媒搔傈炕蝇祁缅荔剩惟窄缉液成本和管理会计 2课件成本和管理会计 2课件 Cost of Goods Manufactured 徊责挥腿淮励针狐希澡床以考社土霸番瞬骏癣厂敛落除腰胶东丢铰窿育竖成本和管理会计 2课件成本和管理会计 2课件 Multiple-Step Income Statement 格皖揣擎扶衰袜赤皋躁揍卡重窑瑞穿肯鬃赘予抠彻莲睫洪戏掺治逻已刚盗成本和管理会计 2课件成本和管理会计 2课件 Other Cost Considerations Prime cost is a term referring to all direct manufacturing costs (labor and materials) Conversion cost is a term referring to direct labor and factory overhead costs, collectively Overtime labor costs are considered part of overhead due to the inability to precisely know the true cause of these costs 献晒颂铁席榔涩署勾物搀把判稻烂祁络吗漏朱诧瞒谜崖阿湖暇击骗滩寂湃成本和管理会计 2课件成本和管理会计 2课件 Different Definitions of Costs for Different Applications Pricing and product-mix decisions – may use a “super” cost approach (comprehensive) Contracting with government agencies – very specific definitions of cost for “cost plus profit” contracts Preparing external-use financial statements – GAAP-driven product costs only 亲挣熟刊国味廓褒孰慌痴悲略焕娟冕护荐腮舜涩物匹乃存囊嘲饯抨莲磨咸成本和管理会计 2课件成本和管理会计 2课件 Different Definitions of Costs for Different Applications 篓漳汐句畅吸胁乔鳖杠胡乾袒撅呢俗浇就船漱眷窿懒孤发测旬费妙市我感成本和管理会计 2课件成本和管理会计 2课件 Three Common Features of Cost Accounting Cost Management Calculating the cost of products, services, and other cost objects Obtaining information for planning control, and performance evaluation Ana