亨格瑞成本与管理会计(第16版) 课件Chapter 9 Inventory Costing and Capacity Analysis.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 9 Inventory Costing and Capacity Analysis.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter9InventoryCostingandCapacityAnalysisCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)9.1Identifywhatdistinguishesvariablecostingfromabsorptioncosting9.2Computeincomeunderabsorptioncostingandvariablecostingandexplainthedifferenceinincome9.3Understandhowabsorptioncostingcanprovideundesirableincentivesformanagerstobuildupinventory9.4Differentiatethroughputcostingfromvariablecostingandabsorptioncosting9.5Describethedifferentcapacityconceptsthatcanusedinabsorptio

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