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Home arrow Accounting arrow Managerial and Cost Accounting

A short course of lectures
«Managerial and Cost Accounting»





Tracking Direct MaterialsCVP for Multiple ProductsFIFO Process CostingDetermine Per-Activity Allocation RatesAnalysisJob Costing and Modern Cost Management SystemsA Great Tool, But not a PanaceaChanging Fixed CostsThe Big PictureMethod of Least SquaresSensitivity AnalysisContribution MarginSubsequent DepartmentsTracking Job Cost Within the Corporate LedgerMultiple Products, Selling Costs, and Margin ManagementDirect LaborA Simple AnalogyCapacity UtilizationFixed CostsSix SigmaModern Management of Costs and QualityBusiness Implications of the Fixed Cost StructureCost Flows to the Financial StatementsFactors of ProductionFinancial Statement Issues that are Unique to ManufacturersBlended Cost ShiftsControllingApplied Factory OverheadThe Steps to Implement ABCCost BehaviorBreak-Even CalculationsPros of ABCThe Factory Overhead AccountGlobal Trade and TransfersProductionSubsidiary AccountsEquivalent UnitsActivity-Based CostingJournal EntriesSchedule of Raw MaterialsDirect LaborProcess CostingWhat Just Happened?CostingAccounting for Actual and Applied OverheadGraphic PresentationChanging Variable CostsThe Reality of ABCBudgetsInformation Systems for the Job Costing EnvironmentJob Cost SheetsCons of ABCMonitorBasic Job Casting ConceptsFinancial Statement Impact ScenariosThe Nature of CostsProcess CostingComparing Job and Process CostingCritical Thinking About CVPIdentify ActivitiesA Case Study in ABCDialing in Your Business ModelCost Data DeterminationConceptualizing Job CostingSchedule of Cost of Goods ManufacturedInfluence of GAAPJob Costing Flows on Job Cost SheetsGlobal CompetitionRecapAn Illustration of Equivalent Units CalculationsDetermine Traceable Costs and Allocation RatesPeriod CostsDirectingLean ManufacturingProduct Versus Period CostsThe Income StatementJob Costing in Service, Not For-Profit, And Governmental EnvironmentsContribution Margin: Aggregated, per Unit, or Ratio?Economies of SaleDirect MaterialCritical Thinking About Cost FlowA Closer Look at ABC ConceptsCost per Equivalent UnitDatabase Versus SpreadsheetsCost of Production ReportTracking OverheadMoving Beyond the Conceptual LevelBreak-Even and Target IncomePer Unit Revenue ShiftsJust in Time InventoryAnother Expansion of the IllustrationCost ComponentsStudy Process and CostsMargin MathematicsUnderapplied OverheadCost Allocation to Completed Units and Units in ProcessActual OverheadThe Balance of Factory OverheadKaizenCost Behavior AnalysisApply Costs to Cost ObjectsReviewing Cost of Flow Concepts for a ManufacturerPlanningOverapplied OverheadTarget Income CalculationsOverviewProcess Costing and Activity-Based CostingReflection on Modern Cost ManagementCost-Value-Profit and Business ScalabilityOverhead and Cost DriversProcess Costing FlowsTracking Direct LaborAssumptions of CVPMixed CostsStrategyJob Costing FlowsSchedule of Work in ProcessExpanding the IllustrationAssign to ActivitiesMargin BewareDecision MakingSchedule of Cost of Goods SoldHigh-Low MethodVariable CostsThe Service SectorPositioningScorecardDirect MaterialTotal Quality Management
 
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