管理会计双语版总结-73页PPT资料
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accounting Management accounting in China
2
Chapter 2 :Classifying Costs
Assigning costs to cost objects
Product cost
Direct materials Direct labor Manufacturing overhead
Sensitivity analysis
9
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit (SP/unit * units) – (VC/unit * units) – FC = target profit
(Sales) – (VC ratio * Sales) – FC = target profit
Review
1
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
(Sales) – (VC ratio * Sales) – FC = TP ratio * Sales
10
Chapter 6 : Business Decisions using Cost Behavior
Absorption costing and variable costing
Functional and contribution income statement
Actual cost system vs. normal cost system
Over-apply vs. under-apply
Process costing
Equivalent units and cost per equivalent unit
Cost of ending work-in-process
The engineering approach Scatter graphing The high-low method Regression analysis
8
Chapter 6 : Business Decisions using Cost Behavior
Cost-volume-profit analysis
7
Chapter 5 : Cost Behavior
Common cost behavior patterns
Fixed costs : think as total Variable costs : think on a per-unit basis Relevant range
Mixed costs and its separation
Cost of completed units
wk.baidu.com
5
Chapter 4 : Activity Based Costing
ABC
Cost driver : causes the cost to occur Steps to employ ABC
Review manufacturing overhead Identify major activities Pool the costs of major activities Determine multiple cost application rates Determine the costs assigned to individual products
Contribution margin
total vs. per unit Contribution margin ratio
Break-even (in units and in dollars) Target profit (in units and in dollars)
Three formulas (page 136)
11
Sales
Variable Costs
Contribution Margin
Direct Material Direct Labor Variable Mfg. Variable S&A
Comparison of traditional and ABC overhead allocation
6
Major Points of Cost Allocation
1
Why allocate?
2
How much to allocate?
3
Allocate to whom?
4
How to allocate?
Period cost
Selling cost Administrative cost
Prime cost and conversion cost
3
Chapter 2 :Classifying Costs
Inventory classifications
Raw materials Work-in-process Finished goods
4
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace
Direct labor : trace
Manufacturing overhead : allocate
Cost pool and allocation base
The flow of product cost
Manufacturing cost for current period + Beginning work-in-process inventory = cost of goods available to be finished - Ending work-in-process inventory = Cost of goods manufactured
2
Chapter 2 :Classifying Costs
Assigning costs to cost objects
Product cost
Direct materials Direct labor Manufacturing overhead
Sensitivity analysis
9
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit (SP/unit * units) – (VC/unit * units) – FC = target profit
(Sales) – (VC ratio * Sales) – FC = target profit
Review
1
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
(Sales) – (VC ratio * Sales) – FC = TP ratio * Sales
10
Chapter 6 : Business Decisions using Cost Behavior
Absorption costing and variable costing
Functional and contribution income statement
Actual cost system vs. normal cost system
Over-apply vs. under-apply
Process costing
Equivalent units and cost per equivalent unit
Cost of ending work-in-process
The engineering approach Scatter graphing The high-low method Regression analysis
8
Chapter 6 : Business Decisions using Cost Behavior
Cost-volume-profit analysis
7
Chapter 5 : Cost Behavior
Common cost behavior patterns
Fixed costs : think as total Variable costs : think on a per-unit basis Relevant range
Mixed costs and its separation
Cost of completed units
wk.baidu.com
5
Chapter 4 : Activity Based Costing
ABC
Cost driver : causes the cost to occur Steps to employ ABC
Review manufacturing overhead Identify major activities Pool the costs of major activities Determine multiple cost application rates Determine the costs assigned to individual products
Contribution margin
total vs. per unit Contribution margin ratio
Break-even (in units and in dollars) Target profit (in units and in dollars)
Three formulas (page 136)
11
Sales
Variable Costs
Contribution Margin
Direct Material Direct Labor Variable Mfg. Variable S&A
Comparison of traditional and ABC overhead allocation
6
Major Points of Cost Allocation
1
Why allocate?
2
How much to allocate?
3
Allocate to whom?
4
How to allocate?
Period cost
Selling cost Administrative cost
Prime cost and conversion cost
3
Chapter 2 :Classifying Costs
Inventory classifications
Raw materials Work-in-process Finished goods
4
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace
Direct labor : trace
Manufacturing overhead : allocate
Cost pool and allocation base
The flow of product cost
Manufacturing cost for current period + Beginning work-in-process inventory = cost of goods available to be finished - Ending work-in-process inventory = Cost of goods manufactured