传统费用管理系统.pptx

Traditional Cost Management Systems;Learning Objective 1;Job Order Costing System;Process Costing System;Traditional Job Order Costing ;Learning Objective 2;Job Bid Sheet;Job Bid Sheet;Job Bid Sheet;Job Bid Sheet;Job Bid Sheet;Job Bid Sheet;Job Costs and Markup;Learning Objective 3;Determination of Cost Driver Rates;Determination of Cost Driver Rates;Determination of Cost Driver Rates;Determination of CostDriver Rates;Learning Objective 4;Number of Cost Pools;Learning Objective 5;Recording Actual Job Costs;Recording Actual Job Costs;Recording Actual Job Costs;Recording Actual Job Costs; Job Cost Sheet; Job Cost Sheet; Job Cost Sheet; Job Cost Sheet;Total cost $39,144.00 Number of units produced 290 Cost per unit $ 134.98 Projected unit cost $ 134.36;Learning Objective 6;Multistage Process Costing Systems;Multistage Process Costing Systems;Multistage Process Costing Systems;Multistage Process Costing Systems;Learning Objective 7;Job Order and Multistage Process Costing;Job Order and Multistage Process Costing;Job Order and Multistage Process Costing;Job Order and Multistage Process Costing;Job Order and Multistage Process Costing;Job Order and Multistage Process Costing;Learning Objective 8;Two-Stage Cost Allocation;Two-Stage Cost Allocation;Two-Stage Cost Allocation;Two-Stage Cost Allocation;Two-Stage Cost Allocation;End of Chapter 4;Appendix;Stage 1 Allocation;Stage 1 Allocation;Stage 1 Allocation;Stage 1 Allocation;Stage 1 Allocation;Direct Method;Direct Method; Assembly Machining Department costs $260,000 $180,000 Scheduling ($60,000) 30,000 30,000 Administration ($49,200) 32,800 16,400 Total $322,800 $226,400;Sequential Method;Sequential Method;Sequential Method; Assembly Machining Department costs $260,000 $180,000 Administration ($49