A工厂堆高机之折旧B销售佣金C波音767内飞行记录器之成本属管理.PPTVIP

* * * * * Accumulate of Production Cost 加工成本是 將直接材料轉換為製成品時所產生之成本 Accumulate of Production Cost Accumulate of Production Cost 所有本期產生之製造成本 加入期初在製品 Accumulate of Production Cost 組成本期完工商品之成本轉換為製成品存貨 產品成本 – 進一步介紹 Goal of Managerial Accounting The goal of Managerial Accounting is to provide the information managers need for planning, control, and decision making. Planning Planning Budgets for Planning Profit Budget Cash-Flow Budget Production Budget Control Control Performance Reports for Controls Management by Exception Decision Making The profitability and survival of a company depends on how well managers make decisions. Planning and Control Process A Comparison of Managerial and Financial Accounting Internal versus External Users Need to Use GAAP Detail of Information A Comparison of Managerial and Financial Accounting Emphasis on Nonmonetary Information Emphasis on the Future Cost Terminology Variable Costs Change in proportion to changes in volume or activity Fixed Costs Do not change in response to changes in volume or activity Cost Terminology Sunk Costs Costs incurred in the past that are not relevant to present decisions Opportunity Costs Values of benefits foregone when selecting on alternative over another Cost Terminology Direct Costs Directly traceable to a product, activity, or department Indirect Costs Cannot be directly traced to a product, activity, or department Direct and Indirect Cost Cost Terminology Controllable Costs Can be influenced by management Noncontrollable Cost Cannot be influenced by management Study Break #1 Which of the following is most likely to be a variable cost? Depreciation Cost of materials Rent Advertising Answer: b. Cost of materials Study Break #2 Which of the following is most likely to be a fixed cost? Cost of materials Rent Assembly labor cost Commissions Answer: b. Rent Study Break #3 Costs incurred in the past are: Opportunity costs Direct costs Sunk costs Variable costs Answer: c. Sunk costs