Cost Accounting

Honelako gehiago

MAT.105X 9.1

David Kedrowski‑k egina

DBI

Jason Foley‑k egina

Accounting Cost

Stephie Bacque‑k egina

MAP4C

Jacqueline Cassidy‑k egina

Tracking

Process

Job Order

Financial Reporting

Objectives

Product/Service Costs

Ways to Consider Costs

Historical

Standard

Advantages

Evaluation

Cost Inefficiency

Record keeping Efficiency

Which Costs Are Included?

Direct + Indirect

Full Costing

Only Direct

Direct Costing

Managerial Decisions

Process Improvement

Forecasting

Strategy

Budgeting

Performance Measurement

Variance Analysis

Outputs

Pricing

Product Mix

Profitability Analysis

Inventory Cost

Product Allocation

Cost Drivers

Cost Pools/Centers

Indirect Cost (Allocated)

Direct Cost (Traced)

Cost Type

Cost Behavior

Chucky Cost

Semivariable Cost

Non Variable Cost

Variable Cost

COST ACCOUNTING