Process and Activity-Based Costing

Aantal pagina's:
Formaat:
Logo van Bookboon

Meer informatie nodig? Bekijk verdere details op de site van de aanbieder.

Beschrijving

This book is the eleventh of fifteen books which introduces the basic principles of accounting. In this book you will learn about process and activity-based costing. Key costing concepts include: cost flows, equivalent units, cost allocation to completed units and units in process, journal entries, identifying activities, determining traceable costs and allocation rates, and assigning costs based upon predetermined overhead rates.

.

Content

  1. Process Costing and Activity-Based Costing
  2. Process Costing
    1. Process Costing
    2. Comparing Job and Process Costing
    3. Introduction to the Cost of Production Report
    4. Job Costing Flows
    5. Process Costing Flows
    6. Job Costing Flows on Job Cost Sheets
    7. Process Costing Flows…

Lees de volledige beschrijving

Veelgestelde vragen

Er zijn nog geen veelgestelde vragen over dit product. Als je een vraag hebt, neem dan contact op met onze klantenservice.

This book is the eleventh of fifteen books which introduces the basic principles of accounting. In this book you will learn about process and activity-based costing. Key costing concepts include: cost flows, equivalent units, cost allocation to completed units and units in process, journal entries, identifying activities, determining traceable costs and allocation rates, and assigning costs based upon predetermined overhead rates.

.

Content

  1. Process Costing and Activity-Based Costing
  2. Process Costing
    1. Process Costing
    2. Comparing Job and Process Costing
    3. Introduction to the Cost of Production Report
    4. Job Costing Flows
    5. Process Costing Flows
    6. Job Costing Flows on Job Cost Sheets
    7. Process Costing Flows on Cost of Production Reports
  3. Equivalent Units
    1. Factors of Production
    2. An Illustration of Equivalent Units Calculations
    3. Cost per Equivalent Unit
  4. Cost Allocation to Completed Units and Units in Process
    1. Cost of Production Report
    2. Journal Entries
    3. Subsequent Departments
    4. The Big Picture
    5. FIFO Process Costing
  5. Activity-Based Costing
    1. Pros of ABC
    2. Cons of ABC
    3. The Reality of ABC
    4. A Closer Look at ABC Concepts
    5. The Steps to Implement ABC
    6. A Simple Analogy
    7. A Case Study in ABC
    8. Study Process and Costs
    9. Identify Activities
    10. Determine Traceable Costs and Allocation Rates
    11. Assign Costs to Activities
    12. Determine Per-Activity Allocation Rates
    13. Apply Costs to Cost Objects
    14. What Just Happened?
    15. A Great Tool, But not a Panacea
Er zijn nog geen ervaringen.

Deel je ervaring

Heb je ervaring met deze cursus? Deel je ervaring en help anderen kiezen. Als dank voor de moeite doneert Springest € 1,- aan Stichting Edukans.

Er zijn nog geen veelgestelde vragen over dit product. Als je een vraag hebt, neem dan contact op met onze klantenservice.