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Cost Accumulation, Tracing, and
Allocation
Chapter 12
McGrawHill/Irwin Copyright © 2012 by The McGrawHill Companies, Inc. All rights reserved.
12-2
Learning Objectives 1. Identify cost objects and cost drivers.
2. Distinguish direct costs from indirect costs. 3. Allocate indirect costs to cost objects.
4. Select appropriate cost drivers for allocating indirect costs.
5. Allocate costs to solve timing problems.
6. Explain the benefits and detriments of allocating pooled costs.
7. Recognize the effects of cost allocation on employee motivation.
12-3
Chapter Opening What does it cost?
Managers must have reliable cost estimates to:
• Price products.
• Evaluate performance. • Control operations.
• Prepare financial statements.
12-4
Use of Cost Drivers to Accumulate Costs
Units produced
Machine hours
A cost driver is any factor that causes or “drives”
an activity’s costs
Miles driven
Labor hours
12-5
Use of Cost Drivers to Accumulate Costs
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