加里森管理会计教学课件最新英文精品Garrison16e-课件ch04A.pptxVIP

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加里森管理会计教学课件最新英文精品Garrison16e-课件ch04A.pptx

FIFOMethodAPPENDIX4A

TheFIFOMethodTheFIFOmethodisgenerallyconsideredmoreaccuratethantheweighted-averagemethod.FIFOcalculatesunitcostsusingonlythecostsandoutputsfromthecurrentperiod.Wewillorganizeourexplanationusingthesamefour-stepprocessthatweusedfortheweighted-averagemethod.

LearningObjective6ComputetheequivalentunitsofproductionusingtheFIFOmethod.

Step1:ComputetheEquivalentUnitsofProduction–FIFOMethod–Part1Let’srevisittheSmithCompanyexamplefromtheChapter4PowerPoint.HereisinformationconcerningtheAssemblyDe

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