TAILIEUCHUNG - Lecture Management accounting (5/e): Chapter 7 - Kim Langfield-Smith

Chapter 7 - A closer look at overhead costs. The main contents of this chapter include all of the following: What are overhead costs? allocating indirect costs: some general principles, allocating overhead costs to products, activity-based costing compared with the two-stage cost allocation process, evaluating the alternatives for allocating overheads, issues in estimating overhead rates, allocating indirect costs to responsibility centres, other issues in allocating support department costs. | Chapter 7 A closer look at overhead costs 7- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline What are overhead costs? Allocating indirect costs: some general principles Allocating overhead costs to products Activity-based costing compared with the two-stage cost allocation process Evaluating the alternatives for allocating overheads Issues in estimating overhead rates Allocating indirect costs to responsibility centres Other issues in allocating support department costs 7- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith What are overhead costs? For product costing these are indirect product costs For responsibility costing these are the indirect costs of responsibility areas Manufacturing overhead costs All manufacturing costs other than direct material and direct labour .

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• Lecture Management accounting
• Management accounting information
• Financial accounting
• Overhead costs
• Management accountants
• Business environment
• Bài giảng Kế toán quản trị
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• Component of accounting system
• Managerial accounting
• Management accounting systems
• Costing systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
• Cost accounting in action
• Advanced fraud
• Managing resources
• Australian organisations
• Emphasis on cost
• Managing value
• Social management accounting
• Corporate social responsibility
• Paper F2
• Revision kit 2016
• Document management accounting
• Management accounting Review
• Implementation of management accounting
• Study text 2016
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