Desktop version

Home Accounting Managerial and Cost Accounting

A short course of lectures
«Managerial and Cost Accounting»

Cost Behavior Study Process and Costs The Income Statement Determine Per-Activity Allocation Rates Per Unit Revenue Shifts Target Income Calculations Monitor Capacity Utilization Scorecard Overview Job Costing and Modern Cost Management Systems The Nature of Costs The Factory Overhead Account A Case Study in ABC Production Controlling Fixed Costs Just in Time Inventory Cost Data Determination Assign to Activities Directing Subsidiary Accounts Critical Thinking About CVP Applied Factory Overhead Tracking Job Cost Within the Corporate Ledger Dialing in Your Business Model Factors of Production Job Costing Flows Process Costing Flows Schedule of Cost of Goods Sold Global Competition A Great Tool, But not a Panacea Cost Allocation to Completed Units and Units in Process Global Trade and Transfers Cost per Equivalent Unit Total Quality Management Product Versus Period Costs Strategy Changing Variable Costs Costing Tracking Direct Materials Lean Manufacturing Budgets Equivalent Units Direct Labor A Closer Look at ABC Concepts Graphic Presentation Identify Activities Cost Behavior Analysis Basic Job Casting Concepts Blended Cost Shifts Process Costing The Reality of ABC The Service Sector FIFO Process Costing Reflection on Modern Cost Management Changing Fixed Costs The Balance of Factory Overhead Cost of Production Report Kaizen High-Low Method Mixed Costs Cost Components Economies of Sale Contribution Margin: Aggregated, per Unit, or Ratio?Influence of GAAP Expanding the Illustration Period Costs A Simple Analogy The Steps to Implement ABC Positioning Another Expansion of the Illustration Moving Beyond the Conceptual Level Underapplied Overhead Margin Beware Journal Entries Cost Flows to the Financial Statements Determine Traceable Costs and Allocation Rates Tracking Overhead Actual Overhead Apply Costs to Cost Objects Critical Thinking About Cost Flow Recap Decision Making Direct Labor Sensitivity Analysis Job Cost Sheets Schedule of Work in Process Cons of ABC Break-Even Calculations Method of Least Squares Analysis Job Costing in Service, Not For-Profit, And Governmental Environments Process Costing and Activity-Based Costing CVP for Multiple Products The Big Picture Job Costing Flows on Job Cost Sheets Contribution Margin Schedule of Raw Materials Activity-Based Costing Information Systems for the Job Costing Environment Tracking Direct Labor Cost-Value-Profit and Business Scalability Reviewing Cost of Flow Concepts for a Manufacturer Assumptions of CVP Overapplied Overhead Subsequent Departments Direct Material Conceptualizing Job Costing What Just Happened?Comparing Job and Process Costing Pros of ABC Margin Mathematics An Illustration of Equivalent Units Calculations Break-Even and Target Income Financial Statement Impact Scenarios Accounting for Actual and Applied Overhead Business Implications of the Fixed Cost Structure Process Costing Modern Management of Costs and Quality Database Versus Spreadsheets Financial Statement Issues that are Unique to Manufacturers Overhead and Cost Drivers Direct Material Planning Schedule of Cost of Goods Manufactured Variable Costs Multiple Products, Selling Costs, and Margin Management Six Sigma

Found a mistake? Please highlight the word and press Shift + Enter

Academic library - free online college e textbooks - info{at}ebrary.net - © 2014 - 2018