成本会计 英文课件2 An Introduction to Cost Terms and Purposes.ppt

AnIntroductiontoCostTermsandPurposesCopyright?2015PearsonEducation,Chapter2

Chapter2learningobjectivesDefineandillustrateacostobjectDistinguishbetweendirectcostsandindirectcostsExplainvariablecostsandfixedcostsInterpretunitcostscautiouslyDistinguishinventoriablecostsperiodcostsIllustratetheflowofinventoriableandperiodcosts22-

Chapter2learningobjectives,concludedExplainwhyproductcostsarecomputedindifferentwaysfordifferentpurposesDescribeaframeworkforcostaccountingandcostmanagement32-

BasicCostTerminologyCost—asacrificedorforgoneresourcetoachieveaspecificobjective.Actualcost—acostthathasoccurred.Budgetedcost—apredictedcost.Costobject—anythingforwhichacostmeasurementisdesired.42-

CostObjectExamplesatBMWCostObjectIllustrationProductABMWX6sportsactivityvehicleServiceTelephonehotlineprovidinginformationandassistancetoBMWdealersProjectRDprojectonDVDsystemenhancementinBMWcarsCustomerHerbChambersMotors,adealerthatpurchasesabroadrangeofBMWvehiclesActivitySettingupmachinesforproductionormaintainingproductionequipmentDepartmentEnvironmental,HealthandSafetydepartment52-

BasicCostTerminology,concludedCostaccumulation—thecollectionofcostdatainanorganizedwaybymeansofanaccountingsystem.Costassignment—ageneraltermthatencompassesthegatheringofaccumulatedcoststoacostobjectintwoways:TracingaccumulatedcostswithadirectrelationshiptothecostobjectandAllocatingaccumulatedcostswithanindirectrelationshiptoacostobject.62-

DirectandIndirectCostsDirectcostscanbeconvenientlyandeconomicallytraced(tracked)toacostobject.Indirectcostscannotbeconvenientlyoreconomicallytraced(tracked)toacostobject.Insteadofbeingtraced,thesecostsareallocatedtoacostobjectinarationalandsystematicmanner.72-

Costassignmenttoacostobject(bmwexample)82-

CostExamplesDirectCost