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cost accounting a managerial emphasis (14th edition) ch2

cost accounting a managerial emphasis (14th edition) ch2

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时间：2018-07-11

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1、CHAPTER2AnIntroductiontoCostTermsandPurposesLearningObjectives1.Defineandillustrateacostobject2.Distinguishbetweendirectcostsandindirectcosts3.Explainvariablecostsandfixedcosts4.Interpretunitcostscautiously5.Distinguishinventoriablecostsfromperiodcosts6.Ex

2、plainwhyproductcostsarecomputedindifferentwaysfordifferentpurposes7.Describeaframeworkforcostaccountingandcostmanagement2LearningObjective1Defineandillustrateacostobject3BasicCostTerminologyActualcostisacostincurred(ahistoricalcost).BudgetedCost–apredicted

3、orforecastedcost(futurecost)Acostobjectisanythingforwhichaseparatemeasurementofcostsisdesired.Costisaresourcesacrificedorforgonetoachieveaspecificobjective.4LearningObjective2Distinguishbetweendirectcostsandindirectcosts5BasicCostTerminologyDirectCosts–rel

4、atedtotheparticularcostobjectandcanbetraced(tracked)toitinaneconomicallyfeasible(cost-effective)way.Examples:PartsAssemblylinewages6BasicCostTerminologyExamplesElectricityRentPropertytaxesIndirectCosts–relatedtotheparticularcostobjectbutcannotbetraced(trac

5、ked)toitinaneconomicallyfeasible(cost-effective)way.7BasicCostTerminologyCostAccumulation:Thecollectionofcostdatainsomeorganizedwaybymeansofaccountingsystem.CostAssignment:ageneraltermthatincludesboth:(1)Costtracing(2)Costallocation8BasicCostTerminologyCos

6、ttracing:theassignmentofdirectcoststoaparticularcostobject.Costallocation:theassignmentofindirectcoststoaparticularcostobject.9DirectandIndirectCosts ExampleDirectCostsExample:PaperonwhichSportsIllustratedmagazineisprintedIndirectCostsExample:LeasecostforT

7、ime-WarnerbuildinghousingthesenioreditorsofitsmagazineCOSTOBJECTExample:SportsIllustratedmagazineFashionmagazineCostTracingCostAllocation10DirectandIndirectCosts ExampleMaintenanceDepartment$40,000PersonnelDepartment$20,600AssemblyDepartment$75,000Finishin

8、gDepartment$55,000AssumethatMaintenanceDepartmentcostsareallocatedequallyamongtheproductiondepartments.Howmuchisallocatedtoeachdepartment?11DirectandIndirectCostsExampleAllocated$20,000Maintenance$40,000Assem

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