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1、CHAPTER1INTRODUCTIONTOCOSTACCOUNTINGcostmanagement：identifies,collects,measures,classifies,andreportsinformationthatisusefultomanagersincosting(determiningwhatsomethingcosts),planning,controlling,anddecisionmaking什么是成本会计：成本会计是收集、整理成本信息，计算产品、劳动等成本对象的成本，并利用成本信息来编制企业的财务报表、进行成本控制和
2、为企业的内部经营与决策踢空依据的管理活动。问答：ExplaintherelationshipbetweentheFinancialAccountingSystemandtheCostManagementSystem？答案：Afinancialaccountingsystemismainlyconcernedwithproducinginformationforthecompany’sexternalusers.Financialaccountinginformationisusedforinvestmentdecisions,stewardship
3、evaluation,activitymonitoring,andregulatorymeasures.TherulesthatgovernafinancialaccountingsystemaredefinedbytheSecuritiesExchangecommission(SEC)andtheFinancialAccountingStandardsBoard(FASB).Outputsofafinancialaccountingsystemincludethestandardfinancialstatementswhichincludethe
4、incomestatement,balancesheet,andthestatementofcashflows.Thecostmanagementsystemisconcernedwithproducinginformationforthecompany’sinternalusersandisdesignedtomeetmanagementobjectives.Acostmanagementsystemhasthreebroadobjectives-toprovideinformationon:costingofproductsandservice
5、s,planningandcontrolactivities,anddecisionmakingactivities.CHAPTER2BASICCOSTMANAGEMENTCONCEPTS基本概念：•CostObjectsareanythingforwhichcostsaremeasuredandassigned.Theymayinclude:products,customers,departments,projects,activities,andsoon.Example：abicycleisacostobjectwhenyouaredeterm
6、iningthecosttoproduceabicycle.•Activity:Abasicunitofworkperformedwithinanorganization.Example：settingupequipment,movingmaterials,maintainingequipment,anddesigningproducts.•Indirectcosts:Coststhatcannotbeeasilyandaccuratelytracedtoacostobject.Example：thesalaryofaplantmanager,wh
7、eredepartmentswithintheplantaredefinedasthecostobjects.•Directcosts:Coststhatcanbeeasilyandaccuratelytracedtoacostobject.Example：thesalaryofasupervisorofadepartment,wherethedepartmentisdefinedasthecostobject,orbricksdeliveredtoahousethatisbeingconstructedbyacontractor,wherethe
8、houseisthecostobject.•Traceability:Theabilitytoassignacosttoa
