Скачать презентацию HOUSE COSTS Cost Object HOUSE COSTS
f0c3bbcfb6c7645dbab1222d7426dd12.ppt
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Скачать презентацию HOUSE COSTS Cost Object HOUSE COSTS
Скачать презентацию HOUSE COSTS Cost Object HOUSE COSTS
HOUSE COSTS
Cost Object
HOUSE COSTS
Use of Cost Drivers to Accumulate Costs
Overhead Cost Allocation
COST POOL
Cost Pool Allocation
Estimated Versus Actual Cost
Estimated Versus Actual Cost
Estimated Versus Actual Cost
Identifying Direct Versus Indirect Costs
Identifying Direct Versus Indirect Costs
Identifying Direct Versus Indirect Costs
Identifying Direct Versus Indirect Costs
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
Allocating Indirect Costs to Departments
The Effects of Cost Behavior on Cost Driver Selection
Using Volume Measures to Allocate Variable Overhead Costs
Using Volume Measures to Allocate Variable Overhead Costs
Using Volume Measures to Allocate Variable Overhead Costs
Using Volume Measures to Allocate Variable Overhead Costs
Using Volume Measures to Allocate Variable Overhead Costs
Selecting the Best Cost Driver
Allocating Fixed Overhead Costs
Allocating Fixed Overhead Costs
Allocating Fixed Overhead Costs
Allocating Costs to Solve Timing Problems
Allocating Costs to Solve Timing Problems
Establishing Cost Pools
Establishing Cost Pools
Allocating Joint Costs Product
Allocating Joint Costs
Allocating Joint Costs Consider the following example of an oil refinery. We will assume only two products, gasoline and oil.
Allocating Joint Costs
Joint Cost Allocation Methods
Joint Cost Allocation Methods Let’s look at an example illustrating the joint cost allocation methods.
Physical Quantities Method
Physical Quantities Method
Physical Quantities Method
Physical Quantities Method
Relative Sales Value Method
Relative Sales Value Method
Relative Sales Value Method
Relative Sales Value Method
By-Products
Joint Costs and the Issue of Relevance
Cost Allocation: The Human Factor
Cost Allocation: The Human Factor
Cost Allocation: The Human Factor Who is happy? Who is unhappy?
Cost Allocation: The Human Factor Now let’s allocate the $36, 000 budget based on the number of faculty in each department.
Cost Allocation: The Human Factor is unhappy? Who is happy? Who
Cost Allocation: The Human Factor Now let’s allocate the $36, 000 budget based on the number of students in each department.
Cost Allocation: The Human Factor is unhappy? Who is happy? Who
End of Chapter Five
Скачать презентацию HOUSE COSTS Cost Object HOUSE COSTS
f0c3bbcfb6c7645dbab1222d7426dd12.ppt