Job Costing
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776815875
Table of contents: title: Job Costing and Modern Cost Management Systems; title: 1. Basic Job Costing Concepts; title: 1.1 Cost Data Determination; title: 1.2 Conceptualizing Job Costing; title: 1.3 Tracking Direct Labor; title: 1.4 Tracking Direct Materials; title: 1.5 Tracking Overhead; title: 1.6 Job Cost Sheets; title: 1.7 Expanding the Illustration; title: 1.8 Another Expansion of the Illustration; title: 1.9 Database Versus Spreadsheets; title: 1.10 Moving Beyond the Conceptual Level; title: 2. Information Systems for the Job Costing Environment; title: 2.1 Direct Material; title: 2.2 Direct Labor; title: 2.3 Overhead and Cost Drivers; title: 3. Tracking Job Cost Within the Corporate Ledger; title: 3.1 Direct Material; title: 3.2 Direct Labor; title: 3.3 Applied Factory Overhead; title: 3.4 Overview; title: 3.5 Financial Statement Impact Scenarios; title: 3.6 Cost Flows to the Financial Statements; title: 3.7 Subsidiary Accounts; title: 3.8 Global Trade and Transfers; title: 4. Accounting for Actual and Applied Overhead; title: 4.1 The Factory Overhead Account; title: 4.2 Actual Overhead; title: 4.3 The Balance of Factory Overhead; title: 4.4 Underapplied Overhead; title: 4.5 Overapplied Overhead; title: 4.6 Influence of GAAP; title: 5. Job Costing in Service, Not For-Profit, And Governmental Environments; title: 5.1 The Service Sector; title: 5.2 Capacity Utilization; title: 6. Modern Management of Costs and Quality; title: 6.1 Global Competition; title: 6.2 Kaizen; title: 6.3 Lean Manufacturing; title: 6.4 Just in Time Inventory; title: 6.5 Total Quality Management; title: 6.6 Six Sigma; title: 6.7 Reflection on Modern Cost Management