亨格瑞成本与管理会计（第17版）教师手册 第2章 成本术语及其用途.docx

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AnIntroductiontoCostTermsandPurposes

TransitionNotes

Thischapterhasbeenrewrittentoplacemoreemphasisontheroleofmanagerialdecisions.Exhibitshavebeenchangedsothestudentscanmoreeasilyfollowtheconcepts.ThischaptercontinuesbuildingontheframeworkbeguninChapter1,emphasizing(1)calculatingthecostofproductsorothercostobjects,(2)obtaininginformationforplanningandcontrolaswellasperformanceevaluation,and(3)identifyingrelevantinformationfordecisionmaking.Itintroducesconceptsessentialtotopicscoveredinlaterchapters.

EXERCISESANDPROBLEMS

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I. LEARNINGOBJECTIVES

Defineandillustrateacostobject.

Distinguishbetweendirectcostsandindirectcosts.

Explainvariablecostsandfixedcosts.

Interpretunitcostscautiously.

Distinguishinventoriablecostsfromperiodcosts.

Illustratetheflowofinventoriableandperiodcosts.

Explainwhyproductcostsarecomputedindifferentwaysfordifferentpurposes.

Describeaframeworkforcostaccountingandcostmanagement.

CHAPTERSYNOPSIS

Chapter2definesandexplainsimportantcostaccountingtermsandconceptsthatwillbediscussedinthefollowingchapters.Understandingtheconceptsandtermsdiscussedinthischapterisaprerequisitetosuccessfullycompletingtheremainingchaptersofthetext.Oneguidingprincipleisthatthetermcostisarelativeterm,dependentbothonthecostobjectchosenandthepurposeforwhichcostisbeingcal