This document provides an overview of a cost accounting lecture on flexible budgets, overhead cost variances, and management control. The lecture covers developing budgeted variable and fixed overhead cost rates, calculating variances like the variable overhead efficiency variance and fixed overhead production-volume variance, and using variance analysis to evaluate performance. The document includes examples and journal entries for recording overhead costs and variances.
PPT ini disusun untuk memenuhi tugas Pengantar Ekonomi Mikro, Dosen Pengampu Dr.Sigit Sardjono, M.EC.
Pada BAB ini akan menjelaskan mengenai teori produksi dimana kita akan menghitung total biaya yang akan dikeluarkan perusahaan dalam memproduksi suatu barang/jasa
Perhitungan Biaya Standar-penetapan standar dan analisis varians.pptSuciAyuLestari9
Biaya dasar (baseline cost) merupakan biaya yang diperoleh dari estimasi kerugian
apabila suatu risiko tetap terjadi dan memberikan konsekuensi secara finansial tanpa
melakukan upaya pengendalian. Biaya residual (residual cost) merupakan biaya sisa yang diperoleh dari estimasi
kerugian apabila suatu risiko tetap terjadi dan memberikan konsekuensi secara
finansial setelah melakukan upaya pengendalian. Contohnya adalah ketika
kebakaran tidak bisa dihindari dan dicegah, terdapat beberapa atau bahkan semua
benda-benda yang hangus terbakar. Biaya kerugian yang ditanggung akibat peristiwa
risiko yang terjadi ini disebut sebagai biaya residual
Biaya Implementasi (Implementation cost) merupakan biaya yang dihitung dari total
biaya yang dikeluarkan oleh organisasi untuk melakukan upaya atau tindakan
pengendalian untuk mengelola risiko. Contohnya seperti total biaya yang dikeluarkan
untuk membeli pemancar air (water sprinkler) alat pemadam api ringan, pendeteksi
asap (smoke detector), dan lain-lainnya untuk mencegah kebakaran di suatu kantor.
Membeli asuransi kebakaran juga dapat dikategorikan sebagai upaya pengendalian
dan biaya yang dikeluarkan dari aktivitas ini juga dapat dihitung sebagai bagian dari
biaya implementasi. Manfaat merupakan hasil dari perhitungan biaya dasar dikurangi dengan biaya
residual. Perhitungan manfaat dimaksudkan untuk mengukur seberapa besar estimasi
biaya yang tidak perlu dikeluarkan oleh organisasi terkait dengan suatu risiko apabila
upaya pengendalian berhasil dilakukan dan menurunkan tingkat kerugian yang dapat
dialami oleh organisasi. Keluaran dari suatu analisis biaya/manfaat adalah informasi mengenai nilai biaya
dan manfaat dari berbagai opsi atau tindakan perlakuan risiko. Hasil keluaran
seperti ini dapat juga digunakan sebagai dasar untuk membandingkan antara
perlakuan satu dengan perlakuan lainnya beserta nilai manfaat dan biayanya. Hasil
perbandingan tersebut dapat juga digunakan sebagai dasar pertukaran / campur
dan padu (mix and match) antara suatu risiko dengan perlakuan risiko satu dan
yang lainnya. Pada akhirnya, teknik ini akan memberikan keluaran berupa
rekomendasi apakah suatu perlakuan risiko layak untuk diterapkan atau tidak
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 5Dwi Wahyu
Materi Bab 5 Activity Based Management, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright, Professor Emeritus of Accounting, Bryant University
PPT ini disusun untuk memenuhi tugas Pengantar Ekonomi Mikro, Dosen Pengampu Dr.Sigit Sardjono, M.EC.
Pada BAB ini akan menjelaskan mengenai teori produksi dimana kita akan menghitung total biaya yang akan dikeluarkan perusahaan dalam memproduksi suatu barang/jasa
Perhitungan Biaya Standar-penetapan standar dan analisis varians.pptSuciAyuLestari9
Biaya dasar (baseline cost) merupakan biaya yang diperoleh dari estimasi kerugian
apabila suatu risiko tetap terjadi dan memberikan konsekuensi secara finansial tanpa
melakukan upaya pengendalian. Biaya residual (residual cost) merupakan biaya sisa yang diperoleh dari estimasi
kerugian apabila suatu risiko tetap terjadi dan memberikan konsekuensi secara
finansial setelah melakukan upaya pengendalian. Contohnya adalah ketika
kebakaran tidak bisa dihindari dan dicegah, terdapat beberapa atau bahkan semua
benda-benda yang hangus terbakar. Biaya kerugian yang ditanggung akibat peristiwa
risiko yang terjadi ini disebut sebagai biaya residual
Biaya Implementasi (Implementation cost) merupakan biaya yang dihitung dari total
biaya yang dikeluarkan oleh organisasi untuk melakukan upaya atau tindakan
pengendalian untuk mengelola risiko. Contohnya seperti total biaya yang dikeluarkan
untuk membeli pemancar air (water sprinkler) alat pemadam api ringan, pendeteksi
asap (smoke detector), dan lain-lainnya untuk mencegah kebakaran di suatu kantor.
Membeli asuransi kebakaran juga dapat dikategorikan sebagai upaya pengendalian
dan biaya yang dikeluarkan dari aktivitas ini juga dapat dihitung sebagai bagian dari
biaya implementasi. Manfaat merupakan hasil dari perhitungan biaya dasar dikurangi dengan biaya
residual. Perhitungan manfaat dimaksudkan untuk mengukur seberapa besar estimasi
biaya yang tidak perlu dikeluarkan oleh organisasi terkait dengan suatu risiko apabila
upaya pengendalian berhasil dilakukan dan menurunkan tingkat kerugian yang dapat
dialami oleh organisasi. Keluaran dari suatu analisis biaya/manfaat adalah informasi mengenai nilai biaya
dan manfaat dari berbagai opsi atau tindakan perlakuan risiko. Hasil keluaran
seperti ini dapat juga digunakan sebagai dasar untuk membandingkan antara
perlakuan satu dengan perlakuan lainnya beserta nilai manfaat dan biayanya. Hasil
perbandingan tersebut dapat juga digunakan sebagai dasar pertukaran / campur
dan padu (mix and match) antara suatu risiko dengan perlakuan risiko satu dan
yang lainnya. Pada akhirnya, teknik ini akan memberikan keluaran berupa
rekomendasi apakah suatu perlakuan risiko layak untuk diterapkan atau tidak
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 5Dwi Wahyu
Materi Bab 5 Activity Based Management, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright, Professor Emeritus of Accounting, Bryant University
Hello Friends!
This is the best ppt on 'Production Cost Concepts'. I tried to include all the main topics that will also be helpful for university exams. All the topics has been explained up to the point along with the required formula.
I also tried to keep the ppt as simple as possible not including any complex language. Hope you will clear all your doubts and will also learn something new in the field of Manufacturing Technology.
Learn and Enjoy!
#Production #Productuctioncost #manufacturing #technology
Thank You!
BBA 2301, Principles of Accounting II 1 Course LeaCicelyBourqueju
BBA 2301, Principles of Accounting II 1
Course Learning Outcomes for Unit VIII
Upon completion of this unit, students should be able to:
7. Explain how financial information influences both short-term and long-term management decisions.
7.1 Describe the use of standard cost manufacturers and service businesses.
8. Discuss operational and capital budgets.
8.1 Describe capital budgeting methods.
8.2 Identify the use of intangible benefits in capital budgeting.
Course/Unit
Learning Outcomes
Learning Activity
7.1
Unit Lesson
Chapter 26, pp. 26-1 to 26-24
Webpage: Balanced Scorecard Basics
Video: What is a balanced scorecard: A simple explanation for anyone
Unit VIII Case Study
8.1
Unit Lesson
Chapter 27, pp. 27-1 to 27-19
Unit VIII Case Study
8.2
Unit Lesson
Chapter 27, pp. 27-1 to 27-19
Unit VIII Case Study
Required Unit Resources
Chapter 26: Standard Costs and Balanced Scorecard, pp. 26-1 to 26-24
Chapter 27: Planning for Capital Investments, pp. 27-1 to 27-19
In order to access the following resources, click the links below.
Balanced Scorecard Institute. (n.d.). Balanced scorecard basics. https://balancedscorecard.org/bsc-basics-
overview/
For the video resource below, a transcript and closed captioning are available upon accessing the video.
Marr, B. (2019, June 24). What is a balanced scorecard: A simple explanation for anyone [Video]. Cielo24.
https://c24.page/2s4pmxpj2kpwnprckg6p8tcjtu
Unit Lesson
Introduction
This final unit will conclude the study of managerial accounting. This lesson will share important content for
managers in manufacturing, merchandising, and service companies. Content includes estimating future costs,
implementing financial and non-financial performance measures, and incorporating capital budgeting.
Costing requires you to make estimates. As noted in a previous unit, many people are uncomfortable with this
task, as they are used to having objective numbers given to them. However, as much as the future is
UNIT VIII STUDY GUIDE
Management: Costs and Capital Investing
https://balancedscorecard.org/bsc-basics-overview/
https://c24.page/2s4pmxpj2kpwnprckg6p8tcjtu
BBA 2301, Principles of Accounting II 2
UNIT x STUDY GUIDE
Title
unpredictable, we are still required to use our experience and judgment to chart a path forward. In this unit,
you will learn about standard costs. Partially based on prior period actual costs, they provide the basis for
budgeting and subsequent evaluation. Management accountants, no matter the title, are integral to the
development of standard costs, implementation of the balanced scorecard, and the capital budgeting process.
Pay attention as you read, review, and evaluate this unit as it is almost wholly transferable to any company.
Consider the following questions and how you would respond to each as you move through this unit.
As the chief accounting officer (CAO) or chief ...
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just what'sapp this number below. I sold about 3000 pi coins to him and he paid me immediately.
+12349014282
1. Elemental Economics - Introduction to mining.pdfNeal Brewster
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
Lecture slide titled Fraud Risk Mitigation, Webinar Lecture Delivered at the Society for West African Internal Audit Practitioners (SWAIAP) on Wednesday, November 8, 2023.
BONKMILLON Unleashes Its Bonkers Potential on Solana.pdfcoingabbar
Introducing BONKMILLON - The Most Bonkers Meme Coin Yet
Let's be real for a second – the world of meme coins can feel like a bit of a circus at times. Every other day, there's a new token promising to take you "to the moon" or offering some groundbreaking utility that'll change the game forever. But how many of them actually deliver on that hype?
Yes of course, you can easily start mining pi network coin today and sell to legit pi vendors in the United States.
Here the what'sapp contact of my personal vendor.
+12349014282
#pi network #pi coins #legit #passive income
#US
where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the what'sapp contact of my personal pi merchant to trade with
+12349014282
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the what'sapp contact of my personal pi vendor
+12349014282
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the what's app number of my personal pi vendor to trade with.
+12349014282
how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the what'sapp information for my personal pi vendor.
+12349014282
5 Tips for Creating Standard Financial ReportsEasyReports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
This presentation poster infographic delves into the multifaceted impacts of globalization through the lens of Nike, a prominent global brand. It explores how globalization has reshaped Nike's supply chain, marketing strategies, and cultural influence worldwide, examining both the benefits and challenges associated with its global expansion.
PPrreesseenntteedd bbyy:: GGrroouupp 66
GGlloobbaalliizzaattiioonn
o f
PP
oo
ll
yy
ee
ss
tt
ee
rr
RR
uu
bb
bb
ee
rr
EE
tt
hh
yy
ll
ee
nn
ee
VV
ii
nn
yy
ll
AA
cc
ee
tt
aa
tt
ee
GG
ee
nn
uu
ii
nn
ee
LL
ee
aa
tt
hh
ee
rr
SS
yy
nn
tt
hh
ee
tt
ii
cc
LL
ee
aa
tt
hh
ee
rr
CC
oo
tt
tt
oo
nn
C
o
u
n
t
r
i
e
s
I
n
v
o
l
v
e
d
Ni
k
e
h
a
s
m
o
r
e
t
h
a
n
7
0
0
s
h
o
p
s
i
n
c
o
n
t
r
a
c
t
w
i
t
h
w
o
r
l
d
w
i
d
e,
w
h
e
r
e
i
n
t
h
e
i
r
offi
c
e
s
a
n
d
i
n
d
e
p
e
n
d
e
n
t
fa
c
t
o
r
y
o
u
t
l
e
t
s
a
r
e
fo
u
n
d
w
i
t
h
i
n
t
h
e
p
r
e
m
i
s
e
s
of
ap
p
r
o
x
i
m
a
t
e
l
y
4
5
c
o
u
n
t
r
i
e
s.
AAuussttrraalliiaa
China
India
IInnddoonneessiiaa
TThhaaiillaanndd
TTuurrkkeeyy
USA
VViieettnnaamm
NNiikkee SSuuppppllyy CChhaaiinn
RRuubbbbeerr,, FFaabbrriicc
aanndd ootthheerr rraaww
mmaatteerriiaallss
Shoe
MMaannuuffaaccttuurriinngg
aanndd AAsssseemmbbllyy
MMaarrkkeettiinngg
SSppoorrttiinngg ggooooddss,,
ddeevveellooppmmeenntt
aanndd SShhooee ssttoorreess
OOnnlliinnee,, CCaattaalloogg
aanndd ootthheerr rreettaaiill
NNiikkee bbrraannddeedd
shoes
PPrroodduucctt
ddeevveellooppmmeenntt
CCuussttoommeerr nneeeeddss//wwaannttss ffeeeeddbbaacckk
NNiikk
Nike Supply Chain
Globalization of Nike
Nike Manufacturing Process
Rubber Materials Nike
Ethylene Vinyl Acetate Nike
Genuine Leather Nike
Synthetic Leather Nike
Cotton in Nike Apparel
Nike Shops Worldwide
Nike Manufacturing Countries
Cold Cement Assembly Nike
3D Printing Nike Shoes
Nike Product Development
Nike Marketing Strategies
Nike Customer Feedback
Nike Distribution Centers
Automation in Nike Manufacturing
Nike Consumer Direct Acceleration
Nike Logistics and Transport
2. Nahda University
Faculty of Business
Administration
Intended Learning outcomes (ILOs)
By the end of this lecture the student will be able to:
1- Identify standard costs and target cost approach
2- List the deviations of cost elements.
3- Analyze the deviations of cost elements
4- Discuss the considerations needed to implement the standard
costing system.
5- Calculate the deviations of the cost elements
Cost Accounting 2 - lecture ( 10,11 )
2