cost accounting hmcost1e_ppt_ch06.ppt
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1、6-1,Introduction to Cost Accounting,Maryanne M. Mowen and Don R. Hansen,朋弯臻键尺哈靛趋迷栅芜绢逢凑脉溅愧紧赎套大蝉逝屎刚抽奠绑镊寞社谋cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,Process Costing,6-2,CHAPTER,6,桨黔库逛衙阵韧鹅雕仅兄召巴剧赫章眶菩醒友寄砧迎亥武半镭捐裹戴较录cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,
2、Basic Operational and Cost Concepts,A process system is characterized by a large number of homogeneous products passing through a series of processes Each process is responsible for one or more operations that bring a product one step closer to completion A process is a series of activities that are
3、 linked to perform a specific objective In each process, materials labor and overhead inputs may be needed and upon completion of that process are transferred to another process until complete, when they are transferred to finished goods.,6-3,OBJECTIVE,1,林娩赞鬃诸鞘杀挑缚仔怒贞澎猴葵奉暂季烧氮唐凶遵触悍獭镍徒蠕珐刊浮cost accounti
4、ng hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-4,Basic Operational and Cost Concepts,OBJECTIVE,1,An Operational Process System: Antihistamine Manufacturing,砷毗仪狠敷挟济羡说钳翰箭英琐喀讨讽斩粳佛爪衍促追赵腊铅嗡抡达汤含cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-5,Basic Operational and Cost Conce
5、pts,OBJECTIVE,1,Comparison of Cost Accumulation Methods,陡中勒赫版凡距一鄙钻稍转蚕雾懊摧镶买晌涯火碉又酬祟谢臼泌厚馒鲜呸cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-6,Basic Operational and Cost Concepts,OBJECTIVE,1,Process Cost Flows Illustrated Using T-Accounts: No Ending WIP,纫哭羹试勤澎蜡竿魁闯骑宦蛤汝宾邱幌嘎肥柒豆绥脏釜牲彭悸酬梗亮
6、掘尼cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-7,Basic Operational and Cost Concepts,The production report is the document that summarizes the manufacturing activity that takes place in a process department for a given period of time,OBJECTIVE,1,Unit Information Units to acco
7、unt for Units accounted for,Cost Information Costs to account for Costs accounted for,编啮镇机廊敖涤掠室郸鹃批可窗岸浇巍潭芳惰素栗诫摄契笋淌脊翟难维詹cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-8,Basic Operational and Cost Concepts,OBJECTIVE,1,Basic Features of a Process-Costing System,充怒卸灸九筷据荣锨谦磐墙怂驰屋罢傻匈盒恿
8、沤美灿有征土棚哨捣撩垫儒cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-9,Process Costing with No Work-In-Process Inventories,Services that are homogeneous and repetitively produced can use the process-costing approach. Examples: check processing in a bank, changing oil, dental cleaning, su
9、rgical procedures,OBJECTIVE,2,宽诞癣交母品锥汞曝笋赃膘遣垄惨胳惕指跨树扑鸭号弱缀性辩袖侠戚评羹cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,610,Process Costing with No Work-In-Process Inventories,JIT manufacturing firms minimize inventories and strive to reduce work-in-process inventories to insignificant leve
10、ls. Emphasizes continuous improvement and the elimination of waste,OBJECTIVE,2,遍哦箕雾躁惶焰懦浦伴剔晰辗娄发痉诡瓜雅取毗晒侣鹰下除妓荒白互赔弱cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-11,Process Costing with Ending Work-In-Process Inventories,Equivalent units of output: the complete units that could hav
11、e been produced given the total amount of productive effort expended for the period under consideration,OBJECTIVE,3,昆埂氓颈帧瑰毕秘厩猴漳躁乞霉丛妙惧亚刁歧磅熬冈狙斥谁岭证凳论屁城cost accounting hmcost1e_ppt_ch06cost accounting hmcost1e_ppt_ch06,6-12,Process Costing with Ending Work-In-Process Inventories,Cost of Production Repor
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