Tracking
Process
Job Order
Financial Reporting
Objectives
Product/Service Costs
Ways to Consider Costs
Historical
Standard
Advantages
Evaluation
Cost Inefficiency
Record keeping Efficiency
Which Costs Are Included?
Direct + Indirect
Full Costing
Only Direct
Direct Costing
Managerial Decisions
Process Improvement
Forecasting
Strategy
Budgeting
Performance Measurement
Variance Analysis
Outputs
Pricing
Product Mix
Profitability Analysis
Inventory Cost
Product Allocation
Cost Drivers
Cost Pools/Centers
Indirect Cost (Allocated)
Direct Cost (Traced)
Cost Type
Cost Behavior
Chucky Cost
Semivariable Cost
Non Variable Cost
Variable Cost
COST ACCOUNTING
