PROCESS COSTACCOUNTINGChapter 20Used for production of small,identical, low-cost itemsMass produced in automatedcontinuous production processCosts cannot be directly tracedto each unit ofOPERATION
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Click to edit Master title styleClick to edit Master text stylesSecond levelThird levelFourth levelFifth levelChapters 20Transaction ManagementAgendaProperties of TransactionConcurrent ProcessingDatab
ANALYZING AND RECORDING TRANSACTIONSChapter 2ANALYZING AND RECORDING PROCESSC1Sales TicketsBank StatementsPurchase OrdersChecksSOURCE DOCUMENTSBills from SuppliersEmployee EarningsRecordsC2An account
PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLESChapter 10PLANT ASSETSTangible in NatureC 1Use2Allocate cost to periods benefited3Account for subsequent ASSETSC 1AcquisitionCostAcquisition cost exclu
COST ALLOCATION AND PERFORMANCE MEASUREMENTChapter 21ALLOCATING COSTS FORPRODUCT COSTING One of the most difficult tasks inputing accurate unit costs lies in determining the proper amount of over
COST-VOLUME-PROFITANALYSISChapter 22 Cost-volume-profit analysis is used to answer questions such as:What sales volume is needed to earn a target ieWhat is the change in ie if selling prices
FLEXIBLE BUDGETS ANDSTANDARD COSTSChapter 24Management usesbudgets to monitorand controloperations Develop the budgetfrom planned objectivespareactual with budget andanalyze anydifference
CAPITAL BUDGETING AND MANAGERIAL DECISIONSChapter 25Capital budgeting:Analyzing alternative long-term investments and deciding which assets to acquire orBUDGETINGC 1PAYBACK PERIODThe payback perio
MASTER BUDGETSAND PLANNINGChapter 23C 1BudgetProcessConsists of managers from all departmentsof the organizationProvides central guidance to insure that individual budgets submitted from all depart
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