会计经典管理案例1.ppt

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1、CostTerms,Concepts,andClassificationsChapter2MegaLoMartComparingMerchandisingandManufacturingActivitiesMerchandisers...Buyfinishedgoods.Sellfinishedgoods.Manufacturers...Buyrawmaterials.Produceandsellfinishedgoods.ManufacturingCostConceptsFinancialAccountingCostisameasureofresourcesusedorgiven

2、uptoachieveastatedpurpose.ManagerialAccountingProductcostsarethecostsacompanyassignstounitsproduced.TheProductDirectMaterialsDirectLaborManufacturingOverheadManufacturingCostsDirectMaterialsThosematerialsthatbecomeanintegralpartoftheproductandthatcanbeconvenientlytraceddirectlytoit.Example:

3、AradioinstalledinanautomobileDirectLaborThoselaborcoststhatcanbeeasilytracedtoindividualunitsofproduct.Example:WagespaidtoautomobileassemblyworkersManufacturingcoststhatcannotbetraceddirectlytospecificunitsproduced.ManufacturingOverheadExamples:IndirectlaborandindirectmaterialsWagespaidtoemplo

4、yeeswhoarenotdirectlyinvolvedinproductionwork.Examples:maintenanceworkers,janitorsandsecurityguards.Materialsusedtosupporttheproductionprocess.Examples:lubricantsandcleaningsuppliesusedintheautomobileassemblyplant.ClassificationsofCostsDirectMaterialsDirectLaborManufacturingOverheadPrimeCo

5、stConversionCostManufacturingcostsareoftencombinedasfollows:NonmanufacturingCostsMarketingandsellingcosts...Costsnecessarytogettheorderanddelivertheproduct.Administrativecosts...Allexecutive,organizational,andclericalcosts.ProductCostsVersusPeriodCostsProductcostsincludedirectmaterials,direc

6、tlabor,andmanufacturingoverhead.Periodcostsarenotincludedinproductcosts.Theyareexpensedontheincomestatement.InventoryCostofGoodSoldBalanceSheetIncomeStatementSaleExpenseIncomeStatementMerchandiserCurrentAssetsCashReceivablesPrepaidExpensesMerchandiseInventoryManufacturerCurrentAssetsCashRec

7、eivablesPrepaidExpensesInventoriesRawMaterialsWorkinProcessFinishedGoodsBalanceSheetMerchandiserCurrentAssetsCashReceivablesPrepaidExpensesMerchandiseInventoryManufacturerCurrentAssetsCashReceivablesPrepaidExpensesInventoriesRawMaterial