TAILIEUCHUNG - Lecture Managerial accounting - Chapter 7: Activity-based costing and activity-based management

Lecture Managerial accounting - Chapter 7: Activity-based costing and activity-based management. After studying this chapter you will be able to understand: Activity-based costing, developing activity-based product costs, activity-based management. | CHAPTER © jsnyderdesign / iStockphoto 7 ACTIVITY-BASED COSTING & ACTIVITY-BASED MANAGEMENT WHAT’S UP WITH C&C SPORTS? Costs skyrocketed Variance analysis – 4th quarter Lining: $6,250 F price; $8,000 U quantity DL: $1,650 U rate; $14,400 U efficiency VOH: $26,195 U spending; $3,955 U efficiency Additional jackets appear to have added complexity to production processes Need to better understand product costs ACTIVITY-BASED COSTING Unit 7 1 . Unit Unit © Tomwang112 / iStockphoto TRADITIONAL COSTING AND PORS ACTIVITY-BASED COSTING CONCEPT WHAT’S THE COST DRIVER? Suppose one batch of jackets takes 15 hours and three batches of jerseys take 15 hours. Do both products consume the same amount of forklift resource? DLHS? batches moved? TYPES OF ACTIVITIES Unit-level Batch-level Product-level Customer-level Organization-level TYPES OF ACTIVITIES Unit-level Incurred by production or acquisition of a single unit of product or the delivery of a single unit of service Batch-level .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Process costing
• Standard costing systems
• Activity based costing
• Activity based management
• 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
• 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