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A short course of lectures
«Managerial and Cost Accounting»





PositioningProduct Versus Period CostsDetermine Traceable Costs and Allocation RatesFinancial Statement Issues that are Unique to ManufacturersSubsidiary AccountsBreak-Even CalculationsExpanding the IllustrationDialing in Your Business ModelDirectingActual OverheadApplied Factory OverheadCost Behavior AnalysisVariable CostsA Simple AnalogyAccounting for Actual and Applied OverheadJob Cost SheetsPeriod CostsUnderapplied OverheadStudy Process and CostsSchedule of Raw MaterialsFixed CostsBreak-Even and Target IncomeMonitorTracking Direct LaborAssign to ActivitiesApply Costs to Cost ObjectsThe Income StatementScorecardReviewing Cost of Flow Concepts for a ManufacturerCapacity UtilizationMixed CostsThe Service SectorProductionCritical Thinking About CVPAnalysisProcess CostingProcess CostingTracking Direct MaterialsReflection on Modern Cost ManagementMultiple Products, Selling Costs, and Margin ManagementComparing Job and Process CostingModern Management of Costs and QualityCost of Production ReportThe Steps to Implement ABCHigh-Low MethodAn Illustration of Equivalent Units CalculationsCritical Thinking About Cost FlowInfluence of GAAPIdentify ActivitiesDirect MaterialSchedule of Cost of Goods ManufacturedAnother Expansion of the IllustrationCVP for Multiple ProductsContribution Margin: Aggregated, per Unit, or Ratio?Overhead and Cost DriversContribution MarginOverviewDirect MaterialControllingMoving Beyond the Conceptual LevelSix SigmaCons of ABCBusiness Implications of the Fixed Cost StructureFinancial Statement Impact ScenariosJournal EntriesDecision MakingChanging Fixed CostsCost per Equivalent UnitCost ComponentsA Case Study in ABCConceptualizing Job CostingGraphic PresentationActivity-Based CostingInformation Systems for the Job Costing EnvironmentStrategyCost Data DeterminationLean ManufacturingChanging Variable CostsJob Costing Flows on Job Cost SheetsDirect LaborCost Flows to the Financial StatementsPros of ABCFactors of ProductionCost BehaviorSubsequent DepartmentsWhat Just Happened?Sensitivity AnalysisFIFO Process CostingJust in Time InventoryTracking Job Cost Within the Corporate LedgerJob Costing and Modern Cost Management SystemsDetermine Per-Activity Allocation RatesThe Reality of ABCTarget Income CalculationsRecapGlobal CompetitionThe Factory Overhead AccountProcess Costing and Activity-Based CostingEconomies of SaleJob Costing FlowsDatabase Versus SpreadsheetsTotal Quality ManagementAssumptions of CVPMethod of Least SquaresThe Nature of CostsPer Unit Revenue ShiftsCostingA Closer Look at ABC ConceptsThe Big PicturePlanningTracking OverheadDirect LaborCost Allocation to Completed Units and Units in ProcessBudgetsKaizenOverapplied OverheadEquivalent UnitsJob Costing in Service, Not For-Profit, And Governmental EnvironmentsA Great Tool, But not a PanaceaProcess Costing FlowsMargin BewareSchedule of Work in ProcessSchedule of Cost of Goods SoldBasic Job Casting ConceptsGlobal Trade and TransfersMargin MathematicsThe Balance of Factory OverheadCost-Value-Profit and Business ScalabilityBlended Cost Shifts
 
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