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ID:48135506
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页数:52页
时间:2020-01-17
《管理会计(双语)-2.ppt》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、Chapter2CostClassificationandCostBehaviorChaptercontents1.costandclassificationofcosts2.analysisofcosts3.costbehavior1.CostandClassificationofcostsDifferentwaysinwhichcostscanbeclassified1.functionalcosts2.materialscosts,laborcostsandotherexpenses3.d
2、irectandindirectcosts4.productorservicecostsandperiodcosts5.fixedcostsandvariablecosts6.avoidableandunavoidablecosts7.controllableanduncontrollablecosts8.relevantandirrelevantcost9.StandardandactualcostsfunctionalcostsManufacturingcostsAdministrat
3、ioncostsSellinganddistributioncostsR&DcostsTopreparefinancialstatementsTocontrolcostsTodoperformanceassessmentMaterialscosts,laborcostsandotherexpensessimpleandstraightforwardDirectandindirectcostsDirectcostsdirectmaterialcostsdirectlaborcostsdirectex
4、pensesDirectandindirectcostsindirectcosts(overheads)indirectmanufacturingexpenses(overheads)indirectadministrativeexpense(overheads)indirectsellingexpense(overheads)Primecosts,totalcosts(fullcosts)Primecosts=directmaterialcosts+directlaborcosts+direct
5、expenses(directmanufacturingexpenses)Totalcosts(fullcosts)Totalfactorycosts=primecosts+manufacturingoverheadsor:TotalProductionCost=PrimeCost+ProductionOverheadsTotalcosts=totalfactorycosts+otherexpenses(directandindirectcosts)Productorservicecostsand
6、periodcostsproductorservicecostsmarginalcostingabsorptioncostingactivity-basedcostingperiodcostsFixedcostsandvariablecostsFixedcostVariablecostSemi-variablecostSteppedcostAvoidableandunavoidablecostsAvoidablecostsUnavoidablecostsControllableanduncontr
7、ollablecostscontrollablecostsuncontrollablecosts2.AnalysisofcostsCostobjectCostunitCostcenterSuggestappropriatecostunitsforthefollowingbusinesses:BusinessAppropriateAppropriatecostunitcostunitCarmanufacturerBall‑bearingmanufacturerBuilderManagementcon
8、sultantInputcostsandfinaloutputsSpecificordercostingjobcostingbatchcostingcontractcostingOperationcostingprocesscostingservicecosting3.costbehaviourFixedcostVariablecostSemi-variablecostSteppedcost(semi-fixedcost)CostbehaviorCostbehavioristhew
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