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Kategóriák: Minden - profitability - costing - inventory - strategy

a Stephie Bacque 8 éve

457

Accounting Cost

Various costing systems are essential in determining the financial efficiency of products and services. Direct costing focuses on variable costs, while full costing includes all fixed and variable costs.

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Advantages

Standard

Historical Standards

Process Cost System

Job Order Cost System

Full costing System

Direct Costing System

Cost Driver

Outputs

Cost of Service

Pricing

Product Mix

Profitability Analysis

Inventory Cost

Managerial Decisions

Process Improvement

Forecasting

Strategy

Budgeting

Variances (Inefficiencies)

Subtopic

Performance Measurement

Financial Repoting

Cost Accounting

Types of Costs

Indirect (Allocated)

Cost Pool/Centers

3. Allocation

2. Tracing

1. Selection