TAILIEUCHUNG - Lecture Managerial accounting for Managers (3e): Chapter 6 - Garrison, Noreen, Brewer

After studying Chapter 6, you should be able to: Explain how variable costing differs from absorption costing and compute unit product costs under each method, prepare income statements using both variable and absorption costing, reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ. | Activity-Based Costing: A Tool to Aid Decision Making Chapter 6 Chapter 6: Activity-Based Costing: A Tool to Aid Decision Making This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. Activity–Based Costing (ABC) ABC is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity, and therefore, affect “fixed” as well as variable costs. ABC is a good supplement to our traditional cost system I agree! ABC is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity, and therefore, “fixed” as well as variable costs. It is ordinarily used as a supplement to, rather than as a replacement for, the company’s usual costing system. How Costs are Treated Under Activity–Based Costing ABC differs from traditional cost accounting in

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Financial statement
• Profitability analysis
• Variable costing
• Segment reporting
• Managerial accounting for managers
• 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
• 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