Lecture Cost management: A strategic emphasis (6/e) - Chapter 3: Basic cost management concepts

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Lecture Cost management: A strategic emphasis (6/e) - Chapter 3: Basic cost management concepts. In this chapter, the learning objectives are: Understand the strategic role of basic cost concepts ; explain cost-driver concepts at the activity, volume, structural, and executional levels; explain the cost concepts used in product and service costing; demonstrate how costs flow through the accounting system; prepare and interpret an income statement for both a manufacturing firm and a merchandising firm.. Cũng như những tài liệu khác được bạn đọc chia sẽ hoặc do tìm kiếm lại và giới thiệu lại cho các bạn với mục đích nâng cao trí thức , chúng tôi không thu phí từ thành viên ,nếu phát hiện tài liệu phi phạm bản quyền hoặc vi phạm pháp luật xin thông báo cho chúng tôi,Ngoài giáo án bài giảng này, bạn có thể download bài giảng miễn phí phục vụ nghiên cứu Một ít tài liệu tải về thiếu font chữ không xem được, có thể máy tính bạn không hỗ trợ font củ, bạn download các font .vntime củ về cài sẽ xem được.

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Chapter Three Basic Cost Management Concepts McGraw­HBlocher,Stout,Juras,Cokins Cost Management 6e Copyright © 2013 by The McGraw­Hill Companies, Inc. All rights reserved. Learning Objectives • Understand the strategic role of basic cost concepts • Explain cost­driver concepts at the activity, volume, structural, and executional levels • Explain the cost concepts used in product and service costing • Demonstrate how costs flow through the accounting system • Prepare and interpret an income statement for both a manufacturing firm and a merchandising firm Blocher,Stout,Juras,Cokins Cost Management 6e ©The McGraw­Hill Companies 2013 3- 2 Basic Definitions • A cost is incurred when a firm uses a resource for some purpose • Costs are assembled into meaningful groups called cost pools (e.g., by type of cost or source) • Any factor that has the effect of changing the level of total cost is called a cost driver • A cost object is any product, service, customer, activity, or organizational unit to which costs are assigned for some management purpose Blocher,Stout,Juras,Cokins Cost Management 6e ©The McGraw­Hill Companies 2013 3- 3 Product/Service Costing: Cost Assignment The process of assigning costs to cost pools or from cost pools to cost objects – Direct costs can be conveniently and economically traced to a cost pool or a cost object – Indirect costs cannot be traced conveniently or economically to a cost pool or a cost object – Because indirect costs cannot be traced, assignment is made through the use of cost drivers (cost allocation) – These cost drivers are often called allocation bases Blocher,Stout,Juras,Cokins Cost Management 6e ©The McGraw­Hill Companies 2013 3- 4 Cost Assignment: General Principles Costs Cost Drivers and Cost Assignment Electric Motor Materials Handling Cost Pools Assembly Cost Objects Dishwasher Supervision Packing Materials Packing Final Inspection Washing Machine Blocher,Stout,Juras,Cokins Cost Management 6e ©The McGraw­Hill Companies 2013 3- 5 ... - slideshare.vn 1064954

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