Process and Activity-Based Costing
Subtitle: Managerial and Cost Accounting
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776815882
Table of contents: title: Process Costing and Activity-Based Costing; title: 1. Process Costing; title: 1.1 Process Costing; title: 1.2 Comparing Job and Process Costing; title: 1.3 Introduction to the Cost of Production Report; title: 1.4 Job Costing Flows; title: 1.5 Process Costing Flows; title: 1.6 Job Costing Flows on Job Cost Sheets; title: 1.7 Process Costing Flows on Cost of Production Reports; title: 2. Equivalent Units; title: 2.1 Factors of Production; title: 2.2 An Illustration of Equivalent Units Calculations; title: 2.3 Cost per Equivalent Unit; title: 3. Cost Allocation to Completed Units and Units in Process; title: 3.1 Cost of Production Report; title: 3.2 Journal Entries; title: 3.3 Subsequent Departments; title: 3.4 The Big Picture; title: 3.5 FIFO Process Costing; title: 4. Activity-Based Costing; title: 4.1 Pros of ABC; title: 4.2 Cons of ABC; title: 4.3 The Reality of ABC; title: 4.4 A Closer Look at ABC Concepts; title: 4.5 The Steps to Implement ABC; title: 4.6 A Simple Analogy; title: 4.7 A Case Study in ABC; title: 4.8 Study Process and Costs; title: 4.9 Identify Activities; title: 4.10 Determine Traceable Costs and Allocation Rates; title: 4.11 Assign Costs to Activities; title: 4.12 Determine Per-Activity Allocation Rates; title: 4.13 Apply Costs to Cost Objects; title: 4.14 What Just Happened?; title: 4.15 A Great Tool, But not a Panacea