管理会计复习提纲 (managent accounting review outlines
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➢ Use of predetermined overhead rate
• Why POHR rather than actual allocation rate is employed? • How is POHR computed and used? • What is under or over absorbed overhead and how they are
性态)
• in terms of total costs • in terms of unit cost
➢ how does the choice of volume measure impact the behavior of a cost item? ( 注意业务量计量指标的选择对成本性态的影响）
• analyze the relation among different classification of costs, for example
分析各类成本之间的关系,例
➢ Does product cost include all variable cost? 变动成本是否都包括在产品成本中?
➢ Is fixed cost the same as uncontrollable cost? 固定成本是否都是不可控成本?
二、CVP analysis
• analysis of variable and fixed cost (对变动成本及固定成本的分析)
➢ basic behavior of variable and fixed cost (变动成本与固定成本的基本
➢ job order costing /process costing (分批成本法VS分步成本法) ➢ variable costing/ full costing (变动成本法VS完全成本法) ➢ standard costing/actual costing (标准成本法VS实际成本法) ➢ traditional costing/activity-based costing (传统成本法VS作业成本法)
• the concept of contribution margin and its uses
➢ Contribution margin Vs. gross margin ➢ Contribution margin format of income statement Vs. financial
➢ computation of breakeven and target profit point
• expressed in sales dollars • expressed in sales units
➢ the concept of safety margin and operating leverage ➢ CVP assumptions
• CVP analysis in the case of multiple products
➢ how does the changes of product mix impact breakeven point?
三、Product Costing System
• Make clear the following classification of product costing systems
(在成本数据收集及计算方法上的差异)
➢ Cost allocation between completed products and ending WIP in process costing (分步法中成本在完工产品与期末在产品之间的分配)
• The concept of equivalent unit • Steps for cost allocation and cost reconciliation • Cost allocation when there is beginning inventory by using weighted-average
<管理会计>复习提纲
一、 cost classification and application (成本分类及其应用)
• Understand the purpose of each classification 理解各成本分类的用途 ➢ variable cost/fixed costs 变动成本\固定成本 ➢ direct cost / indirect cost 直接成本\间接成本 ➢ product cost/ period expenses 产品成本\期间费用 ➢ controllable cost/uncontrollable cost 可控成本\不可控成本 ➢ relevant cost/irrelevant cost 相关成本\非相关成本
1. job order costing Vs. p源自文库ocess costing
➢ what kind of manufacturing process are these costing method respectively suitable for? (分别适用于何种生产过程)
➢ difference between the method of cost data collection and cost calculation
income statement ➢ Different expression of CM
• total contribution margin • unit contribution margin • contribution margin ratio
• CVP analysis in the context of single product
method ( 在有期初存货时用加权平均法进行成本分配）
• allocation of indirect costs （间接成本的分配）
➢ What indirect costs are traditionally included in product cost and how they are allocated to products?
• Why POHR rather than actual allocation rate is employed? • How is POHR computed and used? • What is under or over absorbed overhead and how they are
性态)
• in terms of total costs • in terms of unit cost
➢ how does the choice of volume measure impact the behavior of a cost item? ( 注意业务量计量指标的选择对成本性态的影响）
• analyze the relation among different classification of costs, for example
分析各类成本之间的关系,例
➢ Does product cost include all variable cost? 变动成本是否都包括在产品成本中?
➢ Is fixed cost the same as uncontrollable cost? 固定成本是否都是不可控成本?
二、CVP analysis
• analysis of variable and fixed cost (对变动成本及固定成本的分析)
➢ basic behavior of variable and fixed cost (变动成本与固定成本的基本
➢ job order costing /process costing (分批成本法VS分步成本法) ➢ variable costing/ full costing (变动成本法VS完全成本法) ➢ standard costing/actual costing (标准成本法VS实际成本法) ➢ traditional costing/activity-based costing (传统成本法VS作业成本法)
• the concept of contribution margin and its uses
➢ Contribution margin Vs. gross margin ➢ Contribution margin format of income statement Vs. financial
➢ computation of breakeven and target profit point
• expressed in sales dollars • expressed in sales units
➢ the concept of safety margin and operating leverage ➢ CVP assumptions
• CVP analysis in the case of multiple products
➢ how does the changes of product mix impact breakeven point?
三、Product Costing System
• Make clear the following classification of product costing systems
(在成本数据收集及计算方法上的差异)
➢ Cost allocation between completed products and ending WIP in process costing (分步法中成本在完工产品与期末在产品之间的分配)
• The concept of equivalent unit • Steps for cost allocation and cost reconciliation • Cost allocation when there is beginning inventory by using weighted-average
<管理会计>复习提纲
一、 cost classification and application (成本分类及其应用)
• Understand the purpose of each classification 理解各成本分类的用途 ➢ variable cost/fixed costs 变动成本\固定成本 ➢ direct cost / indirect cost 直接成本\间接成本 ➢ product cost/ period expenses 产品成本\期间费用 ➢ controllable cost/uncontrollable cost 可控成本\不可控成本 ➢ relevant cost/irrelevant cost 相关成本\非相关成本
1. job order costing Vs. p源自文库ocess costing
➢ what kind of manufacturing process are these costing method respectively suitable for? (分别适用于何种生产过程)
➢ difference between the method of cost data collection and cost calculation
income statement ➢ Different expression of CM
• total contribution margin • unit contribution margin • contribution margin ratio
• CVP analysis in the context of single product
method ( 在有期初存货时用加权平均法进行成本分配）
• allocation of indirect costs （间接成本的分配）
➢ What indirect costs are traditionally included in product cost and how they are allocated to products?