Đồ án, luận văn, do an, luan van

Sau khi học xong chương này, bạn có thể: • Mô tả bản chất của kế toán • Trình bày về đối tượng kế toán • Trình bày về các lĩnh vực kế toán • Giải thích vai trò và chức năng của kế toán • Giới thiệu các phương pháp kế toán • Mô tả môi trường của kế toán

23 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 795 | Lượt tải: 0

Define the problem. Identify workable alternatives. Determine relevant cost and revenue data. Evaluate the cost and revenue data. Consider appropriate nonfinancial factors. Make a decision.

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Variable costs vary in total in direct proportion  to the changes in the level of activity. Direct materials and direct labor are examples  of variable costs. Direct Materials 1 unit = $ 5 1,000 units = $ 5,000 4,000 units = $20,000 The total variable cost change, but the cost  per unit does not change.

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This system is used in operations when a single product is manufactured and production is continuous. Companies like oil refineries, cement producers, and paint manufacturers use this system. Costs are accumulated for each process or department and then transferred on to the next process or department.

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A job order cost accounting system is used by businesses that produce special orders or produce more than one product in batches. A process cost accounting system is used when standard products are manufactured using a continuous process. A standard cost accounting system, in which standard costs of production are measured, can be used with a jo...

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Chapter 25 introduced the topic of managerial accounting. Chapter 26 continues this topic with a discussion of accounting for manufacturing activities—an area that requires regular financial information for managerial decision making relating to operating efficiency. Section 1 Explains how to prepare a statement of cost of goods manufactured for a ...

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Provides financial information about business segments, activities, or products. Supplies information on profitability of a specific department or order. Provides data for making decisions.

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P1: Compute payback period and describe its use. P2: Compute accounting rate of return and explain its use. P3: Compute net present value and explain its use. P4: Compute internal rate of return and explain its use.

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Reviewed by creditors to determine how the firm will pay principal and interest on debts. Reviewed by investors to determine if the corporation will have the cash to pay dividends. Reviewed by management for information about cash to pay employees, suppliers, and other obligations.

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Computation Phase: Vertical analysis Horizontal analysis Ratio analysis Interpretation Phase: Comparison of ratios Budgeted ratios Industry Averages

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