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Home arrow Accounting arrow Managerial and Cost Accounting

A short course of lectures
«Managerial and Cost Accounting»





Job Costing Flows on Job Cost SheetsOverhead and Cost DriversCost Flows to the Financial StatementsVariable CostsApplied Factory OverheadBusiness Implications of the Fixed Cost StructurePlanningCritical Thinking About CVPMethod of Least SquaresProductionJob Cost SheetsAssign to ActivitiesThe Reality of ABCKaizenAssumptions of CVPSchedule of Cost of Goods SoldActivity-Based CostingProcess CostingA Great Tool, But not a PanaceaAccounting for Actual and Applied OverheadCVP for Multiple ProductsCost ComponentsThe Nature of CostsChanging Variable CostsThe Income StatementFinancial Statement Issues that are Unique to ManufacturersPositioningTotal Quality ManagementActual OverheadDirectingExpanding the IllustrationIdentify ActivitiesProcess CostingComparing Job and Process CostingFIFO Process CostingFinancial Statement Impact ScenariosDirect LaborStudy Process and CostsGlobal Trade and TransfersWhat Just Happened?Moving Beyond the Conceptual LevelApply Costs to Cost ObjectsReflection on Modern Cost ManagementAn Illustration of Equivalent Units CalculationsCost Allocation to Completed Units and Units in ProcessEquivalent UnitsStrategyThe Service SectorJournal EntriesSubsidiary AccountsBreak-Even CalculationsCost BehaviorA Closer Look at ABC ConceptsTracking Direct LaborThe Balance of Factory OverheadContribution MarginBudgetsConceptualizing Job CostingThe Steps to Implement ABCReviewing Cost of Flow Concepts for a ManufacturerAnother Expansion of the IllustrationEconomies of SaleA Case Study in ABCScorecardHigh-Low MethodMonitorSix SigmaDirect LaborPros of ABCProcess Costing and Activity-Based CostingPer Unit Revenue ShiftsOverviewDecision MakingDetermine Per-Activity Allocation RatesCost of Production ReportMargin BewareDirect MaterialInfluence of GAAPControllingRecapPeriod CostsTracking Direct MaterialsCritical Thinking About Cost FlowThe Big PictureOverapplied OverheadSubsequent DepartmentsSensitivity AnalysisGlobal CompetitionTarget Income CalculationsDatabase Versus SpreadsheetsThe Factory Overhead AccountCons of ABCModern Management of Costs and QualityCost Behavior AnalysisJob Costing in Service, Not For-Profit, And Governmental EnvironmentsMargin MathematicsBlended Cost ShiftsFactors of ProductionMixed CostsA Simple AnalogyInformation Systems for the Job Costing EnvironmentSchedule of Work in ProcessFixed CostsContribution Margin: Aggregated, per Unit, or Ratio?Tracking OverheadProduct Versus Period CostsCost Data DeterminationMultiple Products, Selling Costs, and Margin ManagementProcess Costing FlowsChanging Fixed CostsSchedule of Cost of Goods ManufacturedAnalysisUnderapplied OverheadCostingTracking Job Cost Within the Corporate LedgerDialing in Your Business ModelCapacity UtilizationJust in Time InventoryJob Costing FlowsSchedule of Raw MaterialsLean ManufacturingDirect MaterialJob Costing and Modern Cost Management SystemsBasic Job Casting ConceptsCost per Equivalent UnitBreak-Even and Target IncomeCost-Value-Profit and Business ScalabilityGraphic PresentationDetermine Traceable Costs and Allocation Rates
 
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