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.