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Cover
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

  1. Value Chain Functions

Cost Accumulation and Assignment

  1. Cost Pools
  2. Cost Objects

Cost Classifications

  1. Cost Relationship to Product or Activity
    1. Direct cost.
    2. Indirect cost.
  2. Costs for Cost Accounting Purposes
    1. Product costs.
      1. Raw materials.
      2. Direct labor.
      3. Manufacturing overhead.
    2. Period costs.

Cost Accounting Systems

  1. Cost Accounting Systems - General
    1. Inventory accounts.
    2. Cost of a unit of product.
    3. Cost flows illustrated.
    4. Statement of Cost of Goods Manufactured.
    5. Income Statement
  2. Cost Accounting Systems - Job Order Costing, Process Costing, and Hybrid Costing
  3. Cost Accounting Systems - Absorption Costing and Direct Costing
  4. Activity-Based Costing
    1. Activity-based management.








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