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(本科)Chapter 17 Cost Management and Decision教学课件ppt
English in Accounting Profession
会计专业英语教程(第4版)
马建威 主编
东北财经大学出版社 大连
Chapter 17
Cost Management and Decision
会计专业英语教程 马建威主编 东北财经大学出版社
4
Contents
会计专业英语教程 马建威主编 东北财经大学出版社
5
Topic for the Chapter
This chapter begins our examination of management accounting by looking at an approach to deducing this cost of a unit of output that takes account of all the costs of producing it.
We shall see how, in theory and in practice, a business can use costing information to aid pricing decisions.
Cost management and decision
会计专业英语教程 马建威主编 东北财经大学出版社
6
Learning Objectives
Deduce the full cost of a unit of output in a single-product environment
Distinguish between direct and indirect costs and use this distinction to deduce the full cost of a job in a multi-product environment.
Discuss the problem of charging overheads to jobs in a multi-product environment.
Discuss the nature and practicalities of activity-based costing.
Discuss pricing methods and the issues involved in reaching a pricing decision in real-world situations.
会计专业英语教程 马建威主编 东北财经大学出版社
7
Learning Objectives
Define and distinguish between relevant costs, outlay cost and opportunity costs.
Identify and quantify the costs that are relevant to a particular decision.
Distinguish between fixed costs and variable costs, volume and profit.
Prepare a break-even chart and deduce the break-even point for some activity.
Demonstrate the way
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