类别 全部 - profitability - forecasting - costing - strategy

作者:Stephie Bacque 8 年以前

321

Accounting Cost

Organizations use various cost accounting systems to monitor and control costs associated with products and services. These systems help in understanding cost behavior, including fixed, variable, and semi-variable costs, which are crucial for effective budgeting and forecasting.

Accounting Cost

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