| Accounting: What the Numbers Mean, 5/e David H. Marshall,
Millikin University Wayne W. McManus,
International College of the Cayman Islands Daniel F. Viele,
Webster University
Cost Accounting and Reporting Systems
Chapter 13 Outline
Cost Management- Value Chain Functions
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| | | Cost Accumulation and Assignment- Cost Pools
- Cost Objects
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| | | Cost Classifications- Cost Relationship to Product or Activity
- Direct cost.
- Indirect cost.
- Costs for Cost Accounting Purposes
- Product costs.
- Raw materials.
- Direct labor.
- Manufacturing overhead.
- Period costs.
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| | | Cost Accounting Systems- Cost Accounting Systems - General
- Inventory accounts.
- Cost of a unit of product.
- Cost flows illustrated.
- Statement of Cost of Goods Manufactured.
- Income Statement
- Cost Accounting Systems - Job Order Costing, Process Costing, and Hybrid
Costing
- Cost Accounting Systems - Absorption Costing and Direct Costing
- Activity-Based Costing
- Activity-based management.
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