'Cost driver' presentation slideshows

Activity-Based Costing Systems

9. Activity-Based Costing Systems. Learning Objective 1. Traditional Costing Systems. Traditional cost systems were created when manufacturing processes were labor intensive.

1.32k views • 99 slides

Chapter 12

Chapter 12. Pricing, Target Costing and Customer Profitability Analysis. Introduction. Pricing decisions are management decisions about what to charge for the products and services that companies deliver.

894 views • 53 slides

Cost Allocation

588 views • 50 slides

Gas transmission pricing models for entry-exit systems

749 views • 45 slides

ACC3200

ACC3200. Activity-based Cost Management. Learning Objectives. Calculate cost and profit under activity-based costing. Compare results under traditional volume based costing system and ABC Describe approaches that can be used in activity-based management. 4- 3.

591 views • 37 slides

Cost Management Measuring, Monitoring, and Motivating Performance

Cost Management Measuring, Monitoring, and Motivating Performance. Chapter 5 Job Costing. Prepared by Gail Kaciuba Midwestern State University. Chapter 5: Job Costing. Learning objectives. Q1 : How are costs assigned to customized goods and services? .

544 views • 35 slides

Cost Estimation

733 views • 31 slides

Cost Volume Profit Analysis

556 views • 29 slides

ACCT 2302 Fundamentals of Accounting II Spring 2011 Lecture 4 Professor Jeff Yu

ACCT 2302 Fundamentals of Accounting II Spring 2011 Lecture 4 Professor Jeff Yu. Review: Manufacturing Cost Flows. Balance Sheet Costs Inventories . Income Statement Expenses. Raw Material Purchases. Direct Labor. Manufacturing Overhead. Goods Sold.

480 views • 26 slides

Trade Study Report: Fixed vs. Variable LGS Asterism

Trade Study Report: Fixed vs. Variable LGS Asterism. V. Velur Caltech Optical Observatories Pasadena, CA. Outline. Introduction Assumptions Observing scenarios and assumptions Narrow fields High red-shift galaxies (studied with d-IFU) Cost implications Optomechanical RTC Conclusions

371 views • 20 slides

Cost Accumulation for Job-Shop and Batch Production Operations

Cost Accumulation for Job-Shop and Batch Production Operations. Chapter 3. Product-costing systems. Operation costing. Process costing. Job order costing. Homogeneous units Relatively low unit value Not feasible to trace costs to individual units Accumulated by

508 views • 20 slides

Cost Accumulation for Job-Shop and Batch Production Operations

Cost Accumulation for Job-Shop and Batch Production Operations. Chapter 3. Product-costing systems. Operation costing. Process costing. Job order costing. Homogeneous units Relatively low unit value Not feasible to trace costs to individual units Accumulated by

289 views • 20 slides

Key Topics: Traditional versus ABC systems Activities and their identification Cost hierarchy

Chapter 7 Activity-Based Costing and Management. Key Topics: Traditional versus ABC systems Activities and their identification Cost hierarchy ABC procedures ABM Benefits and costs of ABC and ABM Uncertainties. Traditional Overhead Cost Allocation System. ABC Cost Allocation System.

388 views • 20 slides

Job Order Costing

1.17k views • 17 slides

Enterprise Commonality

Enterprise Commonality. Informational Brief. 20 April 2010. Introduction. Since Q1 2008, NAVSEA has piloted, developed and accelerated a Commonality program The Commonality program is designed to reduce TOC through both acquisition and lifecycle savings

427 views • 16 slides

ACTG 4310

263 views • 16 slides

Discover which products are most profitable. product mix or expansion decisions Help set prices. Value product inventory

3. Chapter. Why Assign Costs to Products?. System Design: Job-Order Costing. Discover which products are most profitable. product mix or expansion decisions Help set prices. Value product inventory. reporting; insurance Identify inefficiencies or non-value added costs. Allocating Costs.

267 views • 14 slides

The Production Cycle

The Production Cycle. Chapter 14. Learning Objectives. Describe the major business activities and related information processing operations performed in the production cycle.

502 views • 9 slides

CHAPTER 5

CHAPTER 5. Activity-Based Cost Systems. A Review: Direct and Indirect Cost . Direct cost: cost that are traceable to a product, activity, or department (a cost object). DM&DL

219 views • 9 slides

Low-Cost Bump Bonding Project

158 views • 1 slides