管理会计双语版总结.ppt

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1、1Review2Chapter1:IntroductionWhymanagementaccounting?OriginandevolutionofmanagementaccountingContrastingfinancialandmanagementaccountingEthicalstandardsformanagementaccountingManagementaccountinginChina3Chapter2:ClassifyingCostsAssigningcoststocostobjectsProductcostDirectmaterialsDirectlaborM

2、anufacturingoverheadPeriodcostSellingcostAdministrativecostPrimecostandconversioncost4Chapter2:ClassifyingCostsInventoryclassificationsRawmaterialsWork-in-processFinishedgoodsTheflowofproductcostManufacturingcostforcurrentperiod+Beginningwork-in-processinventory=costofgoodsavailabletobefinish

3、ed-Endingwork-in-processinventory=Costofgoodsmanufactured5Chapter3:DeterminingCostsofProductsJobordercostingDirectmaterial:traceDirectlabor:traceManufacturingoverhead:allocateCostpoolandallocationbaseActualcostsystemvs.normalcostsystemOver-applyvs.under-applyProcesscostingEquivalentunitsandco

4、stperequivalentunitCostofendingwork-in-processCostofcompletedunits6Chapter4:ActivityBasedCostingABCCostdriver:causesthecosttooccurStepstoemployABCReviewmanufacturingoverheadIdentifymajoractivitiesPoolthecostsofmajoractivitiesDeterminemultiplecostapplicationratesDeterminethecostsassignedtoindi

5、vidualproductsComparisonoftraditionalandABCoverheadallocation7MajorPointsofCostAllocationWhyallocate?Howmuchtoallocate?Allocatetowhom?Howtoallocate?12348Chapter5:CostBehaviorCommoncostbehaviorpatternsFixedcosts:thinkastotalVariablecosts:thinkonaper-unitbasisRelevantrangeMixedcostsanditssepara

6、tionTheengineeringapproachScattergraphingThehigh-lowmethodRegressionanalysis9Chapter6:BusinessDecisionsusingCostBehaviorCost-volume-profitanalysisContributionmargintotalvs.perunitContributionmarginratioBreak-even(inunitsandindollars)Targetprofit(inunitsandindollars)Threeformulas(page136)Sensi

7、tivityanalysis10CVPEquationsSales–VariableCosts–FixedCosts=targetprofit(Sales)–(VCratio*Sales)–FC=targetprofit(SP/unit*units)–(VC/unit*units)–FC=targetprofit(Sales)–(VCratio*Sales)–FC=TPratio*Sales11Chapter6:BusinessDecisionsusingCostBehavior