'Direct labour costs' presentation slideshows

Chapter 3

Chapter 3. System Design: Job Order Costing. A company produces many units of a single product. One unit of product is indistinguishable from other units of product. The identical nature of each unit of product enables assigning the same average cost per unit.

1k views • 77 slides

Prepared by: Robert G. Ducharme, MAcc, CA University of Waterloo, School of Accounting and Finance

MANAGERIAL ACCOUNTING Eighth Canadian Edition GARRISON, CHESLEY, CARROLL, WEBB. Prepared by: Robert G. Ducharme, MAcc, CA University of Waterloo, School of Accounting and Finance. Costs Terms, Concepts and Classifications . Chapter Two. Learning Objective 1.

909 views • 64 slides

chapter 4

chapter 4. COST-VOLUME-PROFIT ANALYSIS. Cost Behaviour. Cost Driver an activity which influences how a cost is incurred kilometers traveled is a cost driver for gasoline costs Number of hours spent in a bar would be a cost driver for total costs of drinks. $. Variable Cost

760 views • 58 slides

Cost classification

Cost classification. Cost classification. Cost items are grouped according to their common features. They are related to some independent factor which could be:- Activity level- leading to fixed, variable and semi-variable costs Products, jobs or processes- leading to direct and indirect costs

2.99k views • 26 slides

Financial Planning

342 views • 24 slides

Cost Management Systems

Cost Management Systems. 4. Cost Management Systems. Cost a sacrifice or giving up of resources for a particular purpose Cost Objective a department, service or product for which cost information is collected Direct Cost

173 views • 16 slides