亨格瑞成本与管理会计（第16版）课件Chapter 2An Introduction to Cost Terms and Purposes .pptx

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亨格瑞成本与管理会计（第16版）课件Chapter 2An Introduction to Cost Terms and Purposes .pptx

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CostAccountingSeventeenthEdition,GlobalEditionChapter2AnIntroductiontoCostTermsandPurposesCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)2.1Defineandillustrateacostobject2.2Distinguishbetweendirectcostsandindirectcosts2.3Explainvariablecostsandfixedcosts2.4Interpretunitcostscautiously2.5Distinguishthefinancialaccountingconcepts,inventoriablecosts,andperiodcosts

LearningObjectives(2of2)2.6Illustratetheflowofinventoriableandperiodcostsinfinancialaccounting2.7Explainwhyproductcostsarecomputedindifferentwaysfordifferentpurposes2.8Describeaframeworkforcostaccountingandcostmanagement.

BasicCostTerminology(1of2)Cost—asacrificedorforgoneresourcetoachieveaspecificobjectiveActualcost—acostthathasoccurredBudgetedcost—apredictedcostCostobject—anythingforwhichacostmeasurementisdesired

CostObjectExamplesatTeslaExhibit2.1ExamplesofCostObjectsatTeslaCostObjectIllustrationProductATeslaModel3vehicleServiceTelephonehotlineprovidinginformationandassistancetoTeslastoresandgalleriesProjectRDprojectonanelectricTeslatruckCustomerTheDubaiRoadandTransportAuthority(RTA),whichisbuildingalargefleetofelectrictaxisinthecityActivitySettingupmachinesforproductionormaintainingproductionequipmentDepartmentWorkerhealthandsafetydepartment

BasicCostTerminology(2of2)CostAccumulation—thecollectionofcostdatainanorganizedwaybymeansofanaccountingsystemCostAssignment—ageneraltermthatencompassesthegatheringofaccumulatedcoststoacostobjectintwoways:TracingcostswithadirectrelationshiptothecostobjectAllocatingaccumulatedcostswithanindirectrelationshiptoacostobject

DirectandIndirectCostsDirectcostscanbeconvenientlyandeconomicallytraced(tracked)toacostobject.Indirectcostscannotbeconvenientlyoreconomicallytraced(tracked)toacostobject.Instead

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亨格瑞成本与管理会计（第16版）课件Chapter 2An Introduction to Cost Terms and Purposes .pptx