によって Stephie Bacque 8年前.
395
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
Direct (Traced) Cost Behaviour Chunky Costs Semivariabl costs Non-Variable costs Variable Costs Product & Services Costs Cost Systems