成本与管理会计 亨格瑞 第13版 英文版 CA02
LEARNING OBJECTIVES
Define and illustrate a cost object Distinguish between direct costs and indirect costs Explain variable costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies, merchandising companies, and service-sector
2-4
Actual Cost
Ⅰ Basic Cost Terminology
➢ A cost that has occurred, (a historical cost)
Budgeted Cosunity Cost
➢ The next best choice foregone.
Cost Object
➢ Anything for which a separate measurement of costs is desired
2-5
Product Service Project
Cost Object
Customer
Activity Department
Cost Object Examples at BMW Illustration
Includes: ➢ Parts ➢ Assembly line wages
Cost-Tracing describes the assignment of direct costs to the particular cost object.
Indirect Costs Indirect Costs
companies Describe the three categories of inventories commonly found in manufacturing companies Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways for different purposes Describe a framework for cost accounting and cost management
Setting up production machines Environmental, Health & Safety
Cost And Cost Terminology
Cost Accumulation
Cost
Assignment
via
Cost Object
Cost Object
Cost Object Tracing Allocating
➢ Cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
Learning objective 1 Define and illustrate a cost object
2-3
Ⅰ Basic Cost Terminology Cost
➢ Sacrificed resource to achieve a specific objective ➢ It is usually measured as the monetary amount that must be paid to acquire goods and services.
Learning objective 2 Distinguish between direct costs and indirect costs
2-9
Ⅱ Direct Costs and Indirect Costs
Direct costs of a cost object are those that are related to a given cost object (product, department, etc.) and that can be traced to it in an economically feasible way.
Following accumulation, costs are assigned to the chosen cost object. involves tracing and allocating costs ✓ Tracing：accumulated costs with a direct relationship to the cost object ✓ Allocating：accumulated costs with an indirect relationship to the cost object
2-7
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
BMW X 5 sports activity vehicle Dealer-support telephone hotline R&D project on DVD system enhancement Herb Chambers Motors, a dealer that purchases a broad range of BMW vehicles