管理会计课件chapter4.pptVIP

Chapter 4 Learning Objective 1 Cost Accounitng System a cost accounitng system includes two processes: cost accumulation: collecting costs cost assigment: attaching costs to one or more cost objects what is cost object? e.g., products, departments, customers Cost Classification Direct costs Costs that can beeasily and conveniently traced to a unit of product or other cost object. Examples: direct material and direct labour Indirect costs Costs that cannot be easily and conveniently traced to a unit of product or other cost object. Example: manufacturing overhead