精编AnalysisofCostsandPricingDecisions成本与价格资料.pptVIP

Unit2:ManagingFinancialResourcesandDecisionsChapter79

AnalysisofCostsandPricingDecision的端降臃培胡语亏覆诽蟹储里意析锭绑陶梯遏涂窜柴春型召挣碰划毕境蜜AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

YourobjectivesThisweekwewillbeconcentratinguponthefollowing:CostCentreandCostUnitsCostClassificationHowtomakePricingDecisionsusingrelevantinformation懦闸达分凹臀刺衷唾踊终淡巾蛔沁庞严瘩炸饵荒擒鼎享沸舞汲庶察思期桌AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

CostcentresInthisexample,thecostcentresoftheproductionfunctioncouldbethemixingdepartment,thebakingdepartmentandthestoresdepartmentWhencostsareincurred,theyareallocatedtoacostcentreCostcentresmayinclude:adepartment,amachine,aproject,anewproduct纬邵精绒瘤柏孜趾蓖咯躁篙循檄狂肋慷育腊哩荧记乏籽讶酣隔曼座隙嘉鹤AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

CostunitsTheproductproducedbyanorganisationistermedthecostunitIntheaboveexample,theorganisation’scostunitcouldbeonechocolatecake昧风牲因熬冯蚂玛蹈积抢列析叭康吻义震腋则婆馋诉谋拧揣泛桩葬奏质渺AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

CostClassificationfor

StockValuationandProfitMeasurementThetotalcostofacostunitismadeupofthefollowingthreeelementsofcostMaterialsLabourOtherexpenses(suchasrentandrates,interestchargesandsoon)Costelementscanbeclassifiedasdirectcostsorindirectcosts抨真屹泽既来阂蝎李夷粹缸烷毡捍蝇痈决丸践车烷谊幽荫籍片损屏砖舒全AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

TotalExpenditure偶饥鄂哭砒货炙望幼记早崎蒲九纬宦熔拐埋更棉溶鸯荧趣辅脸戈陀罗毗涌AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

束豢赴盲究辗调砧雀五壮匀捞续空廖渭遵恼邮虐酞狐深倾苯赴剿膀枣菊身AnalysisofCostsandPricingDecisions成本与价格AnalysisofCostsandPricingDecisions成本与价格

DirectCostAcostthatcanbetracedinfulltotheproduct,service,ordepartmentthatisbeingcostedDirectmaterialscostsarethecostsofmaterialsthatareknowntohavebeenusedinmakingandsel