Process and Activity-Based Costing Managerial and Cost Accounting
Publisher: Bookboon
Published: 2013
ISBN-13: 9788776815882
Table of contents: title: Innhold; title: Process Costing and Activity-Based Costing; title: Process Costing; title: Process Costing; title: Comparing Job and Process Costing; title: Introduction to the Cost of Production Report; title: Job Costing Flows; title: Process Costing Flows; title: Job Costing Flows on Job Cost Sheets; title: Process Costing Flows on Cost of Production Reports; title: Equivalent Units; title: Factors of Production; title: An Illustration of Equivalent Units Calculations; title: Cost per Equivalent Unit; title: Cost Allocation to Completed Units and Units in Process; title: Cost of Production Report; title: Journal Entries; title: Subsequent Departments; title: The Big Picture; title: FIFO Process Costing; title: Activity-Based Costing; title: Pros of ABC; title: Cons of ABC; title: The Reality of ABC; title: A Closer Look at ABC Concepts; title: The Steps to Implement ABC; title: A Simple Analogy; title: A Case Study in ABC; title: Study Process and Costs; title: Identify Activities; title: Determine Traceable Costs and Allocation Rates; title: Assign Costs to Activities; title: Determine Per-Activity Allocation Rates; title: Apply Costs to Cost Objects; title: What Just Happened?; title: A Great Tool, But not a Panacea