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Process and Activity-Based Costing
Process Costing and Activity-Based Costing
Process Costing
Process Costing
Comparing Job and Process Costing
Introduction to the Cost of Production Report
Job Costing Flows
Process Costing Flows
Job Costing Flows on Job Cost Sheets
Process Costing Flows on Cost of Production Reports
Equivalent Units
Factors of Production
An Illustration of Equivalent Units Calculations
Cost per Equivalent Unit
Cost Allocation to Completed Units and Units in Process
Cost of Production Report
Journal Entries
Subsequent Departments
The Big Picture
FIFO Process Costing
Activity-Based Costing
Pros of ABC
Cons of ABC
The Reality of ABC
A Closer Look at ABC Concepts
The Steps to Implement ABC
A Simple Analogy
A Case Study in ABC
Study Process and Costs
Identify Activities
Determine Traceable Costs and Allocation Rates
Assign Costs to Activities
Determine Per-Activity Allocation Rates
Apply Costs to Cost Objects
What Just Happened?
A Great Tool, But not a Panacea
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