Cost Accounting: Creating Value for Management |
Contents
PART | 2 |
PART | 3 |
Cost Accounting in HighTech Production | 14 |
Copyright | |
60 other sections not shown
Common terms and phrases
absorption cost activity-based costing activity-based management administrative costs amount analysis assets beginning inventory cash flows chapter CMA adapted company's Compute contribution margin conversion costs cost accounting cost allocation cost driver cost flow cost per unit costing system crates CVP analysis decision depreciation direct costs direct labor-hours direct materials division efficiency variance employees ending inventory equivalent units estimated evaluation example FIFO Finished Goods Inventory fixed costs full-absorption costing gross margin income statement increase investment job costing joint costs machine-hours manufacturing overhead marketing and administrative master budget Materials Inventory method net present value net realizable value operating profit organization Overhead Applied overhead costs Overhead Variance percent performance present value price variance process costing Process Inventory production costs purchased Required Sales revenue SELF-STUDY QUESTION selling service departments shown in Illustration sold spoilage standard cost Total costs transfer price variable costs variable overhead volume