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.ppt

* * * * * 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 o