TAILIEUCHUNG - Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 8 - Ronald W. Hilton, David E. Platt

Chapter 8, variable costing and the costs of quality and sustainability. After completing this chapter, you should be able to: Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing, prepare an income statement under absorption costing, prepare an income statement under variable costing,. | Variable Costing and the Costs of Quality and Sustainability Chapter 8 Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Chapter 8: Absorption and Variable Costing. Absorption and Variable Costing 8- Since the costs of production are stored in inventory accounts until the goods are sold under absorption costing, these costs are said to be inventoried, or inventoriable costs. When using variable costing, only variable costs are inventoried. When using absorption costing, both variable and fixed costs are inventoried. (LO1) Absorption and Variable Costing The difference between absorption and variable costing is the treatment of fixed manufacturing overhead. 8- Eventually, fixed overhead is expensed under both product-costing systems. Under variable costing, however, fixed overhead is expensed immediately, as it is incurred. Under absorption costing, fixed overhead is .

• Tài chính doanh nghiệp
• Variable costing
• Costs of quality
• Managerial accounting
• Dynamic business environment
• Cost management
• Financial accounting
• Lecture Managerial accounting
• Process costing
• Standard costing systems
• Absorption costing
• Effects of choosing either full costing
• Terms of varying amounts of production
• Characteristics of the market
• Rate of capacity utilization
• Normal costing method
• Kế toán quản trị
• External reporting
• Financial statement
• Super variable costing
• Super variable costing classifies
• Unit cost computations
• Cost accounting
• Cost terminology
• Cost behaviors
• Predetermined overhead rates
• Absorption variable costing
• Job order costing
• Standard costing
• Variance analysis
• Profitability analysis
• Segment reporting
• Managerial accounting for managers
• Variable costing income statement
• Income statement
• Reducing production
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Management accounting
• Segment income statement
• Cost concepts
• Cost volume profit relationships
• Managerial accounting concepts
• Cost volume profit analysis
• Performance planning
• Lecture Engineering Economics and Costing
• Engineering Economics and Costing
• Bài giảng Kinh tế Kỹ thuật và Định phí
• Engineering economics
• Law of variable proportion
• Cash flow diagram
• Higher engineering mathematics
• Performance evaluation using variances
• Management analysis
• Business environment
• Systems design
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Performance reporting
• The business environment
• Profit planning
• Cash flows