TAILIEUCHUNG - Lecture Management accounting (5/e): Chapter 4 - Kim Langfield-Smith

Chapter 4 - Product costing systems. The main contents of this chapter include all of the following: Product costing, different costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead costs to products, accounting for manufacturing overheads, types of product costing systems, job costing, process costing. | Chapter 4 Product costing systems 4- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Product costing Different costs for different purposes Designing product costing systems Flow of costs in manufacturing businesses Allocating overhead costs to products Accounting for manufacturing overheads Types of product costing systems Job costing Process costing 4- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Product costing Product costing systems Accumulate product-related costs and use procedures to assign them to the final products In some businesses upstream and downstream costs are regarded as product related Upstream costs—research and development, product design, supply Downstream costs—marketing, distribution, customer service Product costs are the input to the product

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