管理会计英语2.pptVIP

Cost Management Concepts and Cost Behavior;What Does Cost Mean?;Expenditures, Costs Expenses;Financial Reporting - GAAP;Financial reporting - GAAP;Product Costs;Financial reporting - GAAP;Internal Use of Cost Information;Internal Use Of?Cost?Information;Cost Object;Different views of product cost;Cost behavior ;Cost Behavior;Understanding cost behavior to cost products;Direct Cost;Direct Costs;Indirect Cost;Direct costs, Indirect costs and Cost Behavior;CVP Analysis;The CVP Profit Equation;Breakeven Volume;Contribution Margin Ratio;The CVP Chart;CVP Chart(from Exhibit 2-5);CVP Analysis for Multiple Products;Weighted Average Product;Multi-Product Example ;Multi-Product Example (3 of 4);Cost-benefit?Considerations;The Decision Defines “Cost”;Can Conflicting “Costs” Cause Confusion, Conceivably Chaos?;Opportunity Cost;Cost Classifications Revisited ;Cost Classifications Revisited ;Cost Classifications Revisited;Effect of Time Frame;Effect of Time Frame;Creating Costs;Changing Cost Structures ;Changing Cost Structures;Changing Cost Structures;Changing Cost Structures ;Types?Of?Production?Activities;New Classification System;Unit-Related Activities;Batch-Related Activities;Product-Sustaining Activities;Customer-Sustaining Activities;Business-Sustaining Expenses;Business-Sustaining Activities;Using?The?Cost?Hierarchy;Nonmanufacturing?CostsAs?Product?Costs;Nonmanufacturing Costs ;Nonmanufacturing Costs ;Nonmanufacturing Costs ;此课件下载可自行编辑修改，供参考！ 感谢您的支持，我们努力做得更好！