MngAcc /Topic 5/ COSTING OF PRODUCTS AND SERVICES

Content 

  • 5.1. Average costs vs. individualized costs
  • 5.2. Job costing systems
  • 5.3. Indirect cost pools and cost allocation
  • 5.4. Cost accumulation; actual costs and budgeted costs
  • 5.5. Activity Based Costing (ABC)
  • 5.6. Process costing systems; equivalent units
  • 5.7. Hybrid costing systems
  • 5.8. Implications for the accounting information system

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