關於部落格
偶而寫網誌分享個人心情&影像、提供朋友間交流發發牢騷、記錄記錄生活、會計相關資訊
  • 113394

    累積人氣

  • 3

    今日人氣

    0

    訂閱人氣

成管會_ch1&ch2

Ch1_Cost Management and Management of the Value Chain 

A set of cost-management techniques that function together to support the organization’s goals and activities is called a cost-management system. (P.8 E1-1)

Benchmarking is a technique for determining an organization’s competitive advantage by learning about its own products, services, and operations and comparing them against the best performers.

Benchmarks are important competitive features that form the bases of comparison and exist either inside or outside one’s own organization, or in other industries. (P10 E1-2)

Value chain is a set of linked operations or processes that begins with obtaining resources and ends with providing products or services that customers value. (P.11 E1-3)

Process is a related set of tasks, manual or automated, that transforms inputs into identifiable outputs.

Extended value chain encompasses the ways companies obtain their resources and distribute their products and services, possibly using the services of other organizations.  

Virtual organizations maintain only the most important operations of the value chain and outsource everything else.

Opportunity cost is the largest net benefit given up by choosing one action that precludes taking other actions. 

Cost-benefit analysis is a method of measuring the effects of proposed improvements by comparing both the costs and benefits of a proposal. 

Quantitative information is expressed in dollars or other quantities relating to size, frequency, and so on. 

Qualitative information is descriptive and based on characteristics or perceptions, such as relative desirability, rather than quantities. 

Ch2_Product Costing Systems: Concepts and Design Issues 

Cost is the sacrifice made, usually measured by the resources given up, to achieve a particular purpose.

Expense is defined as the cost incurred when an asset is used up or sold for the purpose of generating revenue.

Product cost is a cost assigned to goods that were either purchased or manufactured for resale.

Cost of goods sold is the expense measured by the cost of the units sold during a specific period of time.

Inventoriable cost is another term for product cost. 

Period cost are identified with the time period in which they are incurred rather than with units of purchased or produced goods. 

Direct materials are resources such as raw materials, parts, and components that one can feasibly observe being used to make a specific product.

Direct labor is the cost of compensating employees who transform direct materials into a finished product.

Manufacturing overhead includes all costs of transforming materials into a finished product other than direct materials and direct labor.

Indirect-material          Indirect-labor

Support departments

Overtime premium        idle time

Prime costs include direct material and direct labor. 

Conversion cost include direct labor and manufacturing overhead. 

Selling costs are the costs of sales personnel, databases, equipment, and facilities devoted to sales activities.

Administrative cost are incurred to manage the organization and provide staff support. 

Raw material refersto material that has not yet been entered into production. 

Work in process refers to partially completed products. 

Finished goods are products ready for sale. 

Cost-accounting systems measure the usage and cost of resources in production. 

Activity作業 is any discrete task that an organization undertakes to make or deliver a good or service. 

成本習性(behavior):

Cost driver成本動因 is a characteristic of an activity or event that causes costs to be incurred by that activity or event. 

Variable costs變動成本 change in total in direct proportion with a change in the activity volume. 

Fixed costs remain unchanged in total as the volume of activity changes. 

Relevant range is the range of activity over which the company expects to operate and over which assumed cost patterns are reasonably accurate. 

Unit-level cost are incurred for every unit of goods manufactured or service produced. 

Batch-level cost are incurred for every batch of goods or services produced. 

Product-level cost are incurred for specific customers. 

Facility-(or) general-operations-level costs are incurred to maintain the overall facility and infrastructure of the organization. 

 

成本進入障礙:

committed costs承諾成本 are not intended to vary with production or sales volume. 

Opportunity cost機會成本 is the forgone benefit that could have been realized from the best alternative use of a resource.

Sunk costs沉沒成本 are past payments for resources that cannot be changed by any current or future decision. 

Absorption or full costing applies all manufacturing-overhead costs to (or absorbed by) manufactured goods along with direct-material and direct-labor costs. 

Variable or direct costing applies only variable manufacturing overhead to manufactured goods as a product cost along with direct material and direct labor costs. 

Contribution margin is the amount of sales revenue remaining, after covering all variable costs, to contribute to covering fixed cost and profit.

 Throughput costing生產成本法 assigns only the unit-level spending for direct costs as the cost of products or services.

相簿設定
標籤設定
相簿狀態