[PDF] Top 20 Cost Management Accounting & Control, Chapter 10

... Return on investment ROI the most common measure of performance for an investment center ROI = Operating income ÷ Average operating assets = Operating income ÷ Sales  Sales ÷ Average[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

... non-financial  Measurement issues  Inflation distortions  Cost of goods sold understated  Capital employed understated  Returns on capital doubly overstated  Spurious compariso[r] ... Lihat dokumen lengkap

... 1 Metode Alokasi Biaya Dari Satu Departemen Penunjang Menurut Hansen dan Mowen dalam bukunya Cost Management Accounting and Control 2005 metode alokasi biaya dari satu departemen penunj[r] ... Lihat dokumen lengkap

... Variance Analysis and Accounting: Direct Materials and Direct Labor • Direct materials price variances can be computed at the point – when the direct materials are issued into producti[r] ... Lihat dokumen lengkap

... 33) Coffey Company maintains a very large direct materials inventory because of critical demands placed upon it for rush orders from large hospitals. Item A contains hard-to-get material Y. Currently, the standard ... Lihat dokumen lengkap

... 31 Defining, Measuring, and Controlling Environmental Costs • Environmental costs: costs that are incurred because poor environmental quality exists or may exist • Damage – Direc[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

... Process Value Analysis • Kaizen costing: constant incremental improvement, including cost reduction through activity management – Activity elimination • Focus on eliminating nonvalu[r] ... Lihat dokumen lengkap

... 9 Basic Concepts of the Balanced Scorecard • choosing the market and customer segments the business unit intends to service • identifying the critical internal and business processes[r] ... Lihat dokumen lengkap

... out Cost And Management Accounting By Colin Drury in your ...out Cost And Management Accounting By Colin Drury is a demand and also a leisure activity at ...entitled Cost ... Lihat dokumen lengkap

... General ledger Cost accounting Accounts receivable Financial accounting Accounts payable Financial analysis Billing Budgeting Order entry Project management Purc[r] ... Lihat dokumen lengkap

... Additional Financial Reporting Issues Chapter Topics • Infation accounting – general purchasing power and current cost accounting approaches.. • Business combinations and consolidat[r] ... Lihat dokumen lengkap

... Corrosion design should be in accordance with design concepts defined in MIL-STD-1530. Be- cause corrosion may be both a safety and structural integrity issue, it is to be managed as such during the design and ... Lihat dokumen lengkap

... Quality Management 02 Juli 2015 Perawatan yang Efektif dengan Reliability-centered Maintenance (RCM) 02 Juli 2015 Overview dari Inventory & Logistic Management ... Lihat dokumen lengkap

... Project Cost Management Processes • Resource planning: determining what resources and quantities of them should be used • Cost estimating: developing an estimate of the costs and resou[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

... Manajer dan Manajemen Akuntansi - Financial Accounting, Management Accounting, and Cost Accounting Akuntansi Keuangan: Melaporkan posisi keuangan organisasi kepada pihak eksternal tuju[r] ... Lihat dokumen lengkap

... Ending Inventory Budget Ending Inventory Budget Cost per finished unit: Materials $ 4 Labor 21 Variable manufacturing overhead 24 Fixed manufacturing overhead 5* Total $54... Ending[r] ... Lihat dokumen lengkap

... ABC and Department Indirect-Cost Rates ABC and Department Indirect-Cost Rates Many companies have evolved their costing system from using a single cost pool to using separate indirect-[r] ... Lihat dokumen lengkap