» Từ khóa: operation costing

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Lecture Survey of accounting (3/e) - Chapter 11: Cost behavior, operating leverage and profitability analysis

When you finish this chapter, you should: Identify and describe fixed, variable, and mixed cost behavior; demonstrate the effects of operating leverage on profitability; prepare an income statement using the contribution margin approach; calculate the magnitude of operating leverage;...

15 p fbu 23/06/2016 171 2

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Cost behavior, Operating leverage
Lecture Management accounting: An Australian perspective: Chapter 5 - Kim Langfield-Smith

Chapter 5 introduce the process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing.

30 p fbu 23/02/2016 204 2

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems

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