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Home Accounting Managerial and Cost Accounting

A short course of lectures
«Managerial and Cost Accounting»

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

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