cost allocation and performance measurement

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1、wiL10874_ch21_856-905.inddPage8568/10/1010:14:46PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04CostAllocationand21PerformanceMeasurementALookBackALookatThisChapterALookAheadChapter20focusedonhowtomeasureThischapterdescribescostallocationChapter22look

2、satcostbehaviorandandaccountforcostsinprocessopera-andactivity-basedcosting.Itidentifiesexplainshowitsidentificationisusefultions.Itexplainedprocessproduction,managerialreportsusefulindirectingtomanagersinperformingcost-volume-describedhowtoassigncoststopro-acompany’sactivities.Italsod

3、escribesprofitanalyses.Italsoshowshowtocesses,andcomputedcostperequiva-responsibilityaccounting,measuringapplycost-volume-profitanalysisforlentunit.departmentalperformance,transferpric-managerialdecisions.ing,andallocatingcommoncostsacrossdepartments.LearningObjectivesCAPCONCEPTUALANAL

4、YTICALPROCEDURALC1DistinguishbetweendirectandA1AnalyzeinvestmentcentersusingP1Assignoverheadcostsusingtwo-indirectexpensesandidentifybasesreturnonassets,residualincome,stagecostallocation.(p.858)forallocatingindirectexpensestoandbalancedscorecard.(p.873)Assignoverheadcostsusingactivity

5、-departments.(p.865)P2A2Analyzeinvestmentcentersusingbasedcosting.(p.860)ExplaincontrollablecostsandprofitmarginandinvestmentC2Preparedepartmentalincomeresponsibilityaccounting.(p.875)turnover.(p.878)P3statementsandcontributionC3Appendix21A—Explaintransferreports.(p.867)pricingandmetho

6、dstosettransferprices.(p.882)C4Appendix21B—Describeallocationofjointcostsacrossproducts.(p.883)LP21wiL10874_ch21_856-905.inddPage8578/18/103:48:28PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04DecisionInsight“Nogoodideascomefromsittinginanoffice”This

7、BudsforYou—RICKALDENPARKCITY,UT—InspirationhitRickAldenonaskiliftinUtah.watches.ThisdiversityofproductofferingsrequiresattentiontoWhilehewaslisteningtomusic,hiscellphonerang,andRickcostmanagement.Explainingthatproductionfactorieswerenotfumbledaroundfortherightdevice.Thenathoughtstruc