管理会计双语版总结精品.pptVIP

Review Chapter 1: Introduction Why management accounting? o Origin and evolution of management accounting Contrasting financial and management accounting o Ethical standards for management accounting o Management accounting in China Chapter 2 Classifying Costs o Assigning costs to cost objects ○ Product cost o Direct materials ● Direct labo o Manufacturing overhead ○ Period cost ● Selling cos ● Administrative cost OPrime cost and conversion cost Chapter 2 Classifying Costs Inventory classifications ORaw materials oWork-in-process O Finished goods o The flow of product cost o Manufacturing