TAILIEUCHUNG - Lecture Managerial accounting: Chapter 4 - Weygandt, Kieso, & Kimmel

Chapter 4 - Activity-based costing. After studying this chapter, you should be able to: Recognize the difference between traditional costing and activity-based costing, identify the steps in the development of an activity-based costing system, identify the activity cost pools used in activity-based costing, identify and use the activity cost drivers in activity-based costing, | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University Managerial Accounting Weygandt, Kieso, & Kimmel Chapter 4 Activity-Based Costing After studying this chapter, you should be able to: 1 Recognize the difference between traditional costing and activity-based costing. 2 Identify the steps in the development of an activity-based costing system. 3 Identify the activity cost pools used in activity-based costing. 4 Identify and use the activity cost drivers in activity-based costing. Chapter 4 Activity-Based Costing After studying this chapter, you should be able to: 5 Understand the benefits and limitations of activity-based costing. 6 Differentiate between value-added and nonvalue-added activities. 7 Understand the value of a hierarchy of activity levels to activity-based costing. 8 Explain just-in-time (JIT) processing. Chapter 4 Activity-Based Costing Preview of Chapter 4 ABC vs. Traditional Costing Traditional Costing .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Activity based costing
• Traditional costing systems
• New costing system
• Activity based costing system
• 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