成本与管理会计第13版 英文版课件
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Cost
➢ Sacrificed resource to achieve a specific objective ➢ It is usually measured as the monetary amount that must
be paid to acquire goods and services.
companies, and service-sector companies Describe the three categories of inventories commonly found in
manufacturing companies Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways for
2-9
9
Ⅱ Direct Costs and Indirect Costs
Direct costs of a cost object are those that are related to a given cost object (product, department, etc.) and that can be traced to it in an economically feasible way.
2-5Cost Object
➢Байду номын сангаасAnything for which a separate measurement of costs is desired
5
Cost Object Examples at BMW
Cost Object Product Service Project
Customer
Illustration BMW X 5 sports activity vehicle Dealer-support telephone hotline R&D project on DVD system enhancement Herb Chambers Motors, a dealer that purchases a broad range of BMW vehicles
Activity Department
Setting up production machines Environmental, Health & Safety
6
Cost And Cost Terminology
Cost Accumulation
Cost Assignment via
Cost Object
Following accumulation, costs are assigned to the chosen cost object. involves tracing and allocating costs
✓ Tracing：accumulated costs with a direct relationship to the cost object
Includes: ➢Parts ➢Assembly line wages
Cost-Tracing describes the assignment of direct costs to the particular cost object.
10
Indirect Costs
Indirect Costs
➢ Cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
different purposes Describe a framework for cost accounting and cost management
2
Learning objective 1 Define and illustrate a cost object
2-3
3
Ⅰ Basic Cost Terminology
2-4
4
Ⅰ Basic Cost Terminology Actual Cost
➢ A cost that has occurred, (a historical cost)
Budgeted Cost
➢ A predicted cost
Opportunity Cost
➢ The next best choice foregone.
CHAPTER 2
An Introduction to Cost Terms and Purposes
1
LEARNING OBJECTIVES
Define and illustrate a cost object Distinguish between direct costs and indirect costs Explain variable costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies, merchandising
Cost Object
Cost Object
Tracing
Allocating
2-7
7
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
✓ Allocating：accumulated costs with an indirect relationship to the cost object
8
Learning objective 2
Distinguish between direct costs and indirect costs
➢ Sacrificed resource to achieve a specific objective ➢ It is usually measured as the monetary amount that must
be paid to acquire goods and services.
companies, and service-sector companies Describe the three categories of inventories commonly found in
manufacturing companies Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways for
2-9
9
Ⅱ Direct Costs and Indirect Costs
Direct costs of a cost object are those that are related to a given cost object (product, department, etc.) and that can be traced to it in an economically feasible way.
2-5Cost Object
➢Байду номын сангаасAnything for which a separate measurement of costs is desired
5
Cost Object Examples at BMW
Cost Object Product Service Project
Customer
Illustration BMW X 5 sports activity vehicle Dealer-support telephone hotline R&D project on DVD system enhancement Herb Chambers Motors, a dealer that purchases a broad range of BMW vehicles
Activity Department
Setting up production machines Environmental, Health & Safety
6
Cost And Cost Terminology
Cost Accumulation
Cost Assignment via
Cost Object
Following accumulation, costs are assigned to the chosen cost object. involves tracing and allocating costs
✓ Tracing：accumulated costs with a direct relationship to the cost object
Includes: ➢Parts ➢Assembly line wages
Cost-Tracing describes the assignment of direct costs to the particular cost object.
10
Indirect Costs
Indirect Costs
➢ Cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
different purposes Describe a framework for cost accounting and cost management
2
Learning objective 1 Define and illustrate a cost object
2-3
3
Ⅰ Basic Cost Terminology
2-4
4
Ⅰ Basic Cost Terminology Actual Cost
➢ A cost that has occurred, (a historical cost)
Budgeted Cost
➢ A predicted cost
Opportunity Cost
➢ The next best choice foregone.
CHAPTER 2
An Introduction to Cost Terms and Purposes
1
LEARNING OBJECTIVES
Define and illustrate a cost object Distinguish between direct costs and indirect costs Explain variable costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies, merchandising
Cost Object
Cost Object
Tracing
Allocating
2-7
7
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
✓ Allocating：accumulated costs with an indirect relationship to the cost object
8
Learning objective 2
Distinguish between direct costs and indirect costs