TAILIEUCHUNG - Lecture Managerial accounting (11E) - Chapter 13: Allocating costs to responsibility centers

Chapter 13 discusses concepts and methods of assigning indirect costs such as overhead, to departments. Additionally, service department cost allocation and joint-process cost allocation are explained. | PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology Allocating Costs To Responsibility Centers CHAPTER 13 © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Managerial Accounting 11E Maher/Stickney/Weil Chapter 13: Allocating Costs to Responsibility Centers CHAPTER GOAL Chapter 13 discusses concepts and methods of assigning indirect costs such as overhead, to departments. Additionally, service department cost allocation and joint-process cost allocation are explained. ☼ ☼ Chapter 13 discusses concepts and methods of assigning indirect costs, such as overhead, to departments. We call such cost assignment cost allocation. Additionally, service department cost allocation and joint-process cost allocation are explained. DIRECT COST: .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Assigning indirect costs
• Allocating costs
• Responsibility centers
• Managerial accounting for managers
• 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
• Dynamic business environment
• 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