初级国际会计第二章全英文课件.ppt
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- 初级 国际会计 第二 英文 课件
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1、CHAPTER 2An Introduction to Cost Terms and PurposesBasic Cost Terminology Cost sacrificed resource to achieve a specific objective Actual Cost a cost that has occurred Budgeted Cost a predicted cost Cost Object anything of interest for which a cost is desiredBasic Cost Terminology Cost Accumulation
2、a collection of cost data in an organized manner Cost Assignment a general term that includes gathering accumulated costs to a cost object.This includes:Tracing accumulated costs with a direct relationship to the cost object and Allocating accumulated costs with an indirect relationship to a cost ob
3、jectDirect and Indirect Costs Direct Costs(直接计入成本)be conveniently and economically traced(tracked)to a cost object Indirect Costs(间接计入成本)be conveniently or economically traced(tracked)to a cost object.Instead of being traced,these costs are allocated to a cost object in a rational and systematic man
4、nerCost Examples Direct Costs Parts Assembly line wages Indirect Costs Electricity Rent Property taxesDirect SpecificIndirect-CommonDirect and Indirect Costs Several factors affect the classification of a cost as direct or indirect:The materiality of the cost in question Available information-gather
5、ing technology Design of operations Contractual arrangements The direct/indirect classification depends on the choice of the cost object.Direct and Indirect Costs The direct/indirect classification depends on the choice of the cost object.Example:Lee Xin Nutritious Food Ltd.Packaged Chicken Spicy Ch
6、icken&Lemon Chicken Packaged Duck Baked Duck&Pickled Duck Etc Both chicken and duck are raw materials for the two products.Direct and Indirect Costs The direct/indirect classification depends on the choice of the cost object.If spicy chicken and pickled duck are the cost objects,chicken and duck are
7、 _ cost.However,If packaged chicken and packaged duck are the cost objects,chicken and duck are _ cost.Cost Behavior(成本性态)Variable Costs(变动成本)changes in total in proportion to changes in the related level of activity or volume Fixed Costs(固定成本)remain unchanged in total regardless of changes in the r
8、elated level of activity or volume Costs are fixed or variable only with respect to a specific activity or a given time periodCost Behavior Variable costs are constant on a per-unit basis.If a product takes 5 pounds of materials each,it stays the same per unit regardless of whether one,ten,or a thou
9、sand units are produced Fixed costs change inversely with the level of production.As more units are produced,the same fixed cost is spread over more and more units,reducing the cost per unitCost Behavior*Formulate the total and unit variable cost,and total and unit fixed cost respectively based on t
10、he Cost Theory that you have learned in Microeconomics.Cost Behavior SummarizedTotal DollarsCost per UnitVariable CostsChange in proportion with outputMore output=More costUnchanged in relation to outputFixed CostsUnchanged in relation to outputChange inversely with outputMore output=lower cost per
11、unitTotal DollarsCost per UnitVariable CostsChange in proportion with outputMore output means More costUnchanged in relation to outputFixed CostsUnchanged in relation to outputChange inversely with outputMore output means lower cost per unitTotal Costs and Unit Costs A unit cost(also called an avera
12、ge cost)is computed by dividing some amount of cost total by some number of units.The units may be expressed in various ways:Hours worked Packages delivered Bicycles assembledTotal Costs and Unit Costs What is the unit cost(leasing and handlebars)when Metairie Bicycles assembles 1,000 bicycles?Total
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