亨格瑞管理会计英文第15版练习答案04教学教材.docVIP

PAGE 1 CHAPTER 4 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDA- MENTAL ASSIGN-MENT MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, EXCEL, COLLAB. INTERNET EXERCISES LO1: Describe the purposes of cost management systems. 31, 34 50 LO2: Explain the relationship between cost, cost object, cost accumulation, and cost assignment. 45 56 LO3: Distinguish between direct and indirect costs. A1,B1 36, 37, 38, 39, 44 45, 49 56 LO4: Explain the major reasons for allocating costs. B2 33, 41 46 54 LO5: Identify the main types of manufacturing costs: direct materials, direc