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Lecture Survey of accounting (3/e) - Chapter 10: An introduction to managerial accounting
The objectives of this chapter are: Distinguish between managerial and financial accounting; identify the cost components of a product made by a manufacturing company: the cost of materials, labor, and overhead; explain the effects on financial statements of product costs versus general, selling, and administrative costs; prepare a schedule of cost of goods manufactured and sold; distinguish product costs from upstream and downstream costs;...
16 p fbu 23/06/2016 188 2
Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Managerial accounting, Product costing
Lecture Management accounting: An Australian perspective: Chapter 4 - Kim Langfield-Smith
Chapter 3 introduce the product costing systems. Learning objectives of this chapter include: Product costing systems, different product costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead coststo products,...
30 p fbu 23/02/2016 169 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Product costing, Manufacturing businesse, Designing product costing systems
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 198 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Process costing, Operation costing, Product costing systems
Lecture Management accounting: An Australian perspective: Chapter 8 - Kim Langfield-Smith
Lecture Management accounting: An Australian perspective - Chapter 8 introduce the activity-based costing. Learning objectives of chapter: Problems with conventional product costing systems, an activity-based costing model, initial decisions about ABC at Mason & Cox, using the ABC model for product costing at Mason & Cox, activity-based versus conventional product costs,...
30 p fbu 23/02/2016 230 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Activity-based costing, Product costing systems
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