[PDF] Top 20 Cost Accounting, Chapter 11 11ch11

... Profitability, Activity-Based Costing, and Relevant Costs Profitability, Activity-Based Costing, and Relevant Costs Assume that if Mountain View Furniture drops Cohen’s business it ca[r] ... Lihat dokumen lengkap

... Functional-based system: Variable conversion activity rate: $40 per direct labor hour Material usage rate: $8 per part ABC system: Labor usage $10 per direct labor hour Material usage[r] ... Lihat dokumen lengkap

... 18) Pat, a Pizzeria manager, replaced the convection oven just six months ago. Today, Turbo Ovens Manufacturing announced the availability of a new convection oven that cooks more quickly with lower operating expenses. ... Lihat dokumen lengkap

... accrual accounting to evaluate the performance of a manager may create conflicts with using discounted cash flow (DCF) methods for capital budgeting because frequently a project using a DCF method will not report ... Lihat dokumen lengkap

... 30) McKenna Company manufactured 1,000 units during April with a total overhead budget of $12,400. However, while manufacturing the 1,000 units the microcomputer that contained the month's cost information broke ... Lihat dokumen lengkap

... the cost accounting reports have been somewhat disturbing to ...the accounting manager that this problem began when the company started buying ore from different parts of the world, some of which ... Lihat dokumen lengkap

... the cost of such ...spoilage cost is assigned to all units that passed through the inspection point during the current ...the cost per EUP; the total cost is then assigned to a loss ... Lihat dokumen lengkap

... Chapter 1-3 Financial Accounting and Accounting Financial Accounting and Accounting Standards Standards Financial Accounting and Accounting Financial Accounting and Accounting [r] ... Lihat dokumen lengkap

... a. Work in Process Inventory and a credit to Finished Goods Inventory. b. Finished Goods Inventory and a credit to Cost of Goods Sold. c. Cost of Goods Sold and a credit to Finished Goods Inventory. d. ... Lihat dokumen lengkap

...  Biaya rata-rata per unit = Total biaya produksi gabungan Total jumlah unit yang diproduksi  Metode biaya rata-rata per unit average unit cost method adalah metode yang mengalok[r] ... Lihat dokumen lengkap

... Variations of Normal Costing Variations of Normal Costing Home Health budget includes the following: Total direct labor costs: $400,000 Total indirect costs: $96,000... Variations of [r] ... Lihat dokumen lengkap

... Market-Size Variance Example Market-Size Variance Example Market-size variance Actual market size in units – Budgeted market size in units Budgeted market share Budgeted contribution[r] ... Lihat dokumen lengkap

... Price-Recovery Component Price-Recovery Component Cost effect of price-recovery component Input prices in 2004 – Input prices in 2003 Actual units of inputs or capacity that would hav[r] ... Lihat dokumen lengkap

... Time Horizon of Pricing Decisions Time Horizon of Pricing Decisions Short-run decisions have a time horizon of less than a year:  pricing a one-time-only special order  adjustin[r] ... Lihat dokumen lengkap

... Nonlinearity and Cost Functions Nonlinearity and Cost Functions A step function is a cost function in which the cost is constant over various ranges of the level of activity, but the c[r] ... Lihat dokumen lengkap

... Comparing Income Statements Absorption Costing Comparing Income Statements Absorption Costing Total fixed production costs are $54,000 at a normal capacity of 12,000 units.. Fixed nonm[r] ... Lihat dokumen lengkap

... Integrated Analysis Integrated Analysis Actual manufacturing overhead incurred: Variable manufacturing overhead $244,775 Fixed manufacturing overhead 300,000 Total $544,775 Overhead [r] ... Lihat dokumen lengkap

... F Cost of goods sold 42,000 43,400 1,400 U Wages 6,700 7,000 300 U General 1,300 900 400 F Fixed costs 5,000 5,000 0 Operating income $ 4,000 $ 3,700 $ 300 ... Lihat dokumen lengkap

... Relevant Range Example Relevant Range Example Assume that fixed leasing costs are $94,500 for a year and that they remain the same for a certain volume range 1,000 to 5,000 bicycles...[r] ... Lihat dokumen lengkap

... Cost-Volume-Profit Assumptions and Terminology Cost-Volume-Profit Assumptions and Terminology Operating income = Total revenues from operations – Cost of goods sold and operating cos[r] ... Lihat dokumen lengkap