成本与管理会计4.pptVIP

CHAPTER4JobCosting?2009PearsonPrenticeHall.Allrightsreserved.

BasicCostingTerminology…Severalkeypointsfrompriorchapters:CostObjects-includingresponsibilitycenters,departments,customers,products,etc.Directcostsandtracing–materialsandlaborIndirectcostsandallocation-overhead

…logicallyextendedCostPool–anylogicalgroupingofrelatedcostobjectsCost-allocationbase–acostdriverisusedasabasisuponwhichtobuildasystematicmethodofdistributingindirectcosts.Forexample,let’ssaythatdirectlaborhourscauseindirectcoststochange.Accordi