COST ACCOUNTING CHAP 6

Explanation: The distinction between direct and indirect costs is not set forth in GAAP. Direct costs ofa cost object are related to the particular cost object and can be traced to it in an economically feasible(cost-effective) way. Indirect costs of a cost object are rel[r]

provided. Oracle's cost management solution provides agencies with the realistic cost information to defensibly make these comparisons. Easy to Develop Models Functional business users can do the modeling with technical business users providing financial and driver data sets. The way[r]

To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.comCost Accounting, 14e (Horngren/Datar/Rajan)Chapter 10 Determining How Costs BehaveObjective 10.11) Which of the following statements related to assumptions about estimating linear cost funct[r]

This publication is designed to provide accurate and authoritative information in regard to the Subject Matter cov-ered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other pro-fessional service. If legal advice or other expert assistan[r]

cả khoản chi phí gián tiếp bao gồm chi phí cho nhà xưởng. Chi phí gián tiếp là khoản chi phí không liên quan trực tiếp đến quá trình sản xuất của một sản phẩm cụ thể. Lấy ví dụ như khoản khấu hao máy móc, tài sản chịu thuế cho quá trình sản xuất, và khoản tiền lương cho ban quản trị. Các khoản chi p[r]

control chart a graphical presentation of the results of aspecified activity; it indicates the upper and lower controllimits and those results that are out of controlcontrollable cost a cost over which a manager has the abil-ity to authorize incurrence or directly influence magnitudeco[r]

Answer: FALSEExplanation: The choice of a transfer-pricing method has a large effect.Diff: 2Terms: transfer priceObjective: 3AACSB: Reflective thinking20Copyright © 2012 Pearson Education, Inc.To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com27) No matt[r]

6 a. Operations costs of each department7 b. Hours of computer use per month per department1 c. Number of employees per department5 d. Machine-hours by department4 e. Hours of operation of each production departmentDiff: 2Terms: cost allocationObjective: 3AACSB: Analytical skills28) Sh[r]

other cost objectsactivities  Costs of activities  Cost of products, services, customersDirect-cost tracing: ABC system reclassifies some indirect costs as direct costs by evaluating if some currently indirect costs can be traced to cost objects Indirect-cost p[r]

20Copyright © 2012 Pearson Education, Inc.To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com18) The cost per good unit in the weighted-average method is equal to the:A) total cost of direct materials and conversion costs per equivalent unit[r]

22) Budgeted manufacturing overhead costs include all types of factory expenses EXCEPT:A) fixed items such as depreciation of manufacturing machineryB) variable items such as plant suppliesC) indirect labor such as the salary of the plant supervisorD) direct labor and direct materialsAnswer: DDiff:[r]

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your people make smart, timely decisions and get more done.• Get ahead of changing conditions, and stay ahead, by streamlining your business processes. This helps you control expenses, improve the bottom line, and drive business growth.• Optimize your IT investments and shorten the time to valu[r]

8 forth goals in accordance with the laws and social practices. Performing corporate governance is the process of implementing major functions of corporate management and decision-making surrounding four major functions: planning, plan implementation, performance measurement, and comparison of actua[r]

22. Refine: tinh chế23. Purified: làm cho tinh khiết24. Ures: quặng25. Agricultural product: nông phẩm26. Flour: bột27. Cement: xi măng28. Job-order cost accounting: hạch toán theo đơn đặt hang29. Identical:giống nhau30. On hand: sẵn có31. Record: sổ sách32. The work in process: bán th[r]

INTRODUCTION1.Rationale of studyUnder market economy, enterprises have to meet demands set up bymarket if they want to survive and develope .In other words,they mustcompliance supply-demand,value as well as competitive rule.To make surethat their products can be appropriate in the market ,companies[r]

Measurement of inventories 9 Inventories shall be measured at the lower of cost and net realisable value. Cost of inventories 10 The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their presen[r]

are dramatically increasing the accuracy of analysis while driving down the cost.ExampleFor example, one Midwest grocery chain used the data mining capacity of Oracle software to analyze local buying patterns. They discovered that when men bought diapers on Thursdays and Saturdays, they also[r]

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