Dr. Vera Petrovna Butkouskaya

vera.butkouskaya@gmail.com

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HomeEducationManagement AccountingMngAcc /Topic 5/ COSTING OF PRODUCTS AND SERVICES

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

Class Materials

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Presentations

Topic 5.  

Topic 5 online view

MngAc_-_Topic_5_-Part_1-_Notes PDF printing available

MngAc_-_Topic_5_-_Part_2_-_Notes  PDF printing available

MngAc_-_Topic_5_-_Part_3_-_Notes PDF printing available

Exercises and Cases

Exercise 5.1. Topic 5. Job Costing. Actual and Normal Costing.

Exercise_5_1_Topic_5 printing available

Exercise 5.2. Topic 5 only view

Ex. 5.3. Topic 5 only view

Ex5-Topic2-5 printing available   pass   MngAcc for 23/11/2017 class

Readings

Chapter 3. Bhimani A, Horngren CT, Datar SM and Rajan M. Management and Cost Accounting, 5/E. Financial Times Press 2012.

Chapter 4. Bhimani A, Horngren CT, Datar SM and Rajan M. Management and Cost Accounting, 5/E. Financial Times Press 2012.