TAILIEUCHUNG - Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 5 - Ronald W. Hilton, David E. Platt

Chapter 5, activity-based costing and management. After completing this chapter, you should be able to: Compute product costs under a traditional, volume-based product-costing system; explain how an activity-based costing system operates, including the use of a two-stage procedure for cost assignment, the identification of activity cost pools, and the selection of cost drivers; explain the concept of cost levels, including unit-level, batch-level, product-sustaining-level, and facility-level costs. | Activity-Based Costing and Management Chapter 5 Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Chapter 5: Activity-Based Costing and Management Traditional, Volume-Based Product-Costing System Aerotech produces three complex printed circuit boards referred to as Mode I, Mode II, and Mode III. The following information is obtained from company records: 5- Aerotech produces three circuit boards referred to as Mode I, Mode II, and Mode III. 10,000 units of Mode I are produced in one run. 20,000 units of Mode II are produced in four runs of 5,000 units. 4,000 units of Mode III are produced in 10 runs of 400 units. (LO1) Traditional, Volume-Based Product-Costing System Additional information includes: Manufacturing overhead is determined as follows 5- In a traditional, job-order product-costing system, the cost of each product is the sum of its actual direct-material cost, .

• Tài chính doanh nghiệp
• Managerial accounting
• Dynamic business environment
• Cost management
• Activity based costing
• Volume based product costing system
• Overhead costs
• Managerial accounting for managers
• Lecture Managerial accounting
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost