[工学]工程光学.ppt

Managerial Accounting Lecturer:翟华明 Accounting Learning Objectives 1 Explain the three principles guiding the design of management accounting systems. 2 Describe the three basic types of manufacturing costs 3 Distinguish between product costs and period costs. 4 Describe how manufacturing costs flow through perpetual inventory accounts. 5 Distinguish between direct and indirect costs. 6 Prepare a schedule of the cost of finished goods manufactured. Management Accounting:Basic Framework Management Accounting:Basic Framework Management Accounting:Basic Framework Management Accounting:Basic Framework Management Accounting:Basic Framework Management AccountingSystems Framework Comparing Financial Accounting and Management Accounting Accounting forManufacturing Operations Accounting forManufacturing Operations Direct Materials Direct Labor Manufacturing Overhead Manufacturing Overhead(716) Manufacturing Overhead(716) Manufacturing Overhead(716) Manufacturing Overhead(716) Manufacturing Overhead(716) Manufacturing Overhead(716) Manufacturing Overhead Flow of PhysicalGoods in Production Accounting forManufacturing Operations Product Costs Versus Period Costs (to 718) Product Costs and Matching Principle Underlying the distinction between product costs and period costs is a familiar accounting concept——the matching principle Products costs should be reported on the income statement only when they can be matched against product revenue. Inventories of aManufacturing Business Flow of Costs AssociatedWith Production(713) Flow of Costs AssociatedWith Production Flow of Costs AssociatedWith Production Flow of Costs AssociatedWith Production Flow of Costs AssociatedWith Production Flow of Costs AssociatedWith Production Flow of Costs AssociatedWith Production (to P714) The need for per-unit cost data Determining the Cost of Finished Goods Manufactured Purpose of the schedule End of Chapter 16 ! In addition to the direct materials, Pure-Ice incurred $306,000 of d