资源描述：
《cost management a strategic emphasis job costing》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、ConfirmingPagesCHAPTERFOURJobCostingAfterstudyingthischapter,youshouldbeableto...1.Explainthetypesofcostingsystems2.Explainthestrategicroleofcosting3.Explaintheflowofcostsinajobcostingsystem4.Explaintheapplicationoffactoryoverheadcostsinajobcostingsystem5.Calculateunder
2、appliedandoverappliedoverheadandshowhowitisaccountedfor6.Applyjobcostinginserviceindustries7.ExplainanoperationcostingsystemDeterminingtheaccuratecostofaproductorserviceplaysacriticalroleinthesuccessoffirmsinmostindustries.Forexample,SmithFabricationInc.ofKent,Washingto
3、n(www.smithfabinc.com),usesaproductcostingsystemtoestimatecostsandtochargecustomersforthesheetmetalproductsitprovidestoothermanufacturersintheaviation,computer,telecom,andmedi-calproductsindustries.Theproductcostingmethoditusesprovidesacompetitiveedgebyprovidingaccurate
4、costinformationinaformthatcustomerscaneasilyunderstand.Similarly,Hammert’sIronWorksofSt.Louis,Missouri(http://www.hammertsiron.com)usesjobcost-ingwithareal-timelaborandmaterialsreportingsystemtoprovidetheabilitytoaccountformaterialsandlaboraccuratelyatanypointintheprodu
5、ctionprocess—importantformanagingtheprocessofthejobandforimprovingcustomerservice.Whattheseandmanycompanieshavefoundisthatasimpleyetaccuratemethodfordeterminingproductcostiscrucialtotheircompetitivesuccess.Anotherexampleishomeconstructionandremodeling,whereproductcostin
6、gplaysakeyroleincostestimatingandpricingthework(www.housingzone.com).SmithFabrication,Hammert’sIronWorks,andmosthomebuildersuseatypeofproductcostingcalledjobcostingwhichisexplainedinthischapter.Thefollowingsectionexplainsallthedifferentchoicesamanagementaccountantmustma
7、keinchoosingacostsystem,withjobcostingasoneofthepossibilities.CostingSystemsCostingCostingistheprocessofaccumulating,classifying,andassigningdirectmaterials,directistheprocessofaccumulating,labor,andfactoryoverheadcoststoproducts,services,orprojects.classifying,andassig
8、ningIndevelopingtheparticularcostingsystemtofitaspecificfirm,themanagementaccoun-directmaterials,directlabor,t
