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ID:51587022
大小:557.50 KB
页数:46页
时间:2020-03-24
《会计经典管理案例1.ppt》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
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
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