Costi di Processo: 1.Differenza tra Costi per Commessa e Costi di Processo
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Process costing is used for products that are similar and produced continuously through a production process. Costs are accumulated by departments rather than individual jobs. The department production report is the key document, and unit costs are computed based on total department costs divided by total units produced in that department. Direct labor and manufacturing overhead costs are often combined into a single conversion cost under process costing.
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Job Order and Process Costin Accounting
This document discusses job order costing and process costing systems. Job order costing accumulates costs for each unique job or batch of products, and is used by companies that produce specialized or custom products. Process costing accumulates costs for each production step and is used by companies that mass produce similar products. The document provides examples of companies that would use each type of system and outlines the key differences between how costs are traced and allocated under job order versus process costing.
Job costing
Job costing is a costing technique used when jobs are unique to customer specifications. It involves tracking direct and indirect costs for each job. Job costing is used in industries like construction, shipping, and services where each job differs, to determine the profit or loss of individual jobs and help plan future jobs by comparing actual and estimated costs.
Job costing and batch costing
This document discusses job costing and batch costing. Job costing involves compiling costs for specific quantities of goods or services produced according to a customer's order. Costs are accumulated separately for each job. Batch costing is used when a company produces goods in batches for stock. The cost per unit is determined by dividing the total batch cost by the number of units in the batch. The document outlines the key features, objectives, advantages, and disadvantages of job costing as well as providing examples of job cost sheets and how to calculate economic batch size.
Job order costing -jnu
This document discusses job-order costing, which accumulates manufacturing costs by job. Costs include direct materials, direct labor, and overhead applied using a predetermined overhead rate. Materials and labor costs are recorded on job cost sheets. Actual overhead costs are recorded in an Overhead Control account, while applied overhead credits Work in Process. Overhead can be applied functionally using a single or multiple rates, or through activity-based costing using multiple rates tied to specific activities. Variances may occur when actual overhead differs from applied overhead.
Costi per commessa: 1.Job-order costing
Job-order costing is used when products are manufactured to customer order. Costs such as direct materials, direct labor, and manufacturing overhead are traced to each individual job. Key characteristics include maintaining separate cost records for each distinct job and applying a predetermined overhead rate to allocate overhead costs to jobs. Typical examples that would use job-order costing are special order printing, construction projects, hospitals, and law firms.
THE MAIN DIFFERENCE BETWEEN JOB COSTING AND PROCESS COSTING IS THAT IN JOB CO...
THE MAIN DIFFERENCE BETWEEN JOB COSTING AND PROCESS COSTING IS THAT IN JOB COSTING AN AVERAGING PROCESS IS USED TO COMPUTE THE UNIT COSTS OF PRODUCTS OR SERVICES. - JUSTIFICATION
Job,batch and contract costing
Contract costing is a type of specific order costing used for long-term construction contracts. It involves tracking direct and indirect costs for each individual contract over its duration. Direct costs make up a higher proportion of total contract costs than indirect costs. Contracts can be fixed-price, where the total price is agreed upfront, or cost-plus, where the contractor is reimbursed for costs plus a fee or percentage of costs. Profits are calculated separately for each contract based on the percentage of completion or upon full completion of the work. Progress payments received are tracked separately from costs until contract completion.
Lecture 1 and 2
This document provides an overview of process planning. It discusses the key steps in process planning which include analyzing the finished product, preparing a bill of materials, deciding which parts to manufacture internally and purchase externally, selecting manufacturing processes, determining the sequence of operations, assigning operations to machines, determining tooling and inspection needs, and estimating time and costs. The purpose of process planning is to efficiently manufacture products by determining the best processes and coordinating manufacturing efforts. It aims to establish requirements for equipment procurement and provide a plan for using existing facilities.
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Job Order and Process Costin Accounting
This document discusses job order costing and process costing systems. Job order costing accumulates costs for each unique job or batch of products, and is used by companies that produce specialized or custom products. Process costing accumulates costs for each production step and is used by companies that mass produce similar products. The document provides examples of companies that would use each type of system and outlines the key differences between how costs are traced and allocated under job order versus process costing.
Job costing
Job costing is a costing technique used when jobs are unique to customer specifications. It involves tracking direct and indirect costs for each job. Job costing is used in industries like construction, shipping, and services where each job differs, to determine the profit or loss of individual jobs and help plan future jobs by comparing actual and estimated costs.
Job costing and batch costing
This document discusses job costing and batch costing. Job costing involves compiling costs for specific quantities of goods or services produced according to a customer's order. Costs are accumulated separately for each job. Batch costing is used when a company produces goods in batches for stock. The cost per unit is determined by dividing the total batch cost by the number of units in the batch. The document outlines the key features, objectives, advantages, and disadvantages of job costing as well as providing examples of job cost sheets and how to calculate economic batch size.
Job order costing -jnu
This document discusses job-order costing, which accumulates manufacturing costs by job. Costs include direct materials, direct labor, and overhead applied using a predetermined overhead rate. Materials and labor costs are recorded on job cost sheets. Actual overhead costs are recorded in an Overhead Control account, while applied overhead credits Work in Process. Overhead can be applied functionally using a single or multiple rates, or through activity-based costing using multiple rates tied to specific activities. Variances may occur when actual overhead differs from applied overhead.
Costi per commessa: 1.Job-order costing
Job-order costing is used when products are manufactured to customer order. Costs such as direct materials, direct labor, and manufacturing overhead are traced to each individual job. Key characteristics include maintaining separate cost records for each distinct job and applying a predetermined overhead rate to allocate overhead costs to jobs. Typical examples that would use job-order costing are special order printing, construction projects, hospitals, and law firms.
THE MAIN DIFFERENCE BETWEEN JOB COSTING AND PROCESS COSTING IS THAT IN JOB CO...
THE MAIN DIFFERENCE BETWEEN JOB COSTING AND PROCESS COSTING IS THAT IN JOB COSTING AN AVERAGING PROCESS IS USED TO COMPUTE THE UNIT COSTS OF PRODUCTS OR SERVICES. - JUSTIFICATION
Job,batch and contract costing
Contract costing is a type of specific order costing used for long-term construction contracts. It involves tracking direct and indirect costs for each individual contract over its duration. Direct costs make up a higher proportion of total contract costs than indirect costs. Contracts can be fixed-price, where the total price is agreed upfront, or cost-plus, where the contractor is reimbursed for costs plus a fee or percentage of costs. Profits are calculated separately for each contract based on the percentage of completion or upon full completion of the work. Progress payments received are tracked separately from costs until contract completion.
Lecture 1 and 2
This document provides an overview of process planning. It discusses the key steps in process planning which include analyzing the finished product, preparing a bill of materials, deciding which parts to manufacture internally and purchase externally, selecting manufacturing processes, determining the sequence of operations, assigning operations to machines, determining tooling and inspection needs, and estimating time and costs. The purpose of process planning is to efficiently manufacture products by determining the best processes and coordinating manufacturing efforts. It aims to establish requirements for equipment procurement and provide a plan for using existing facilities.
Contract account
Job costing and contract costing are techniques used to determine costs. Job costing is used in job order industries to determine the costs of specific jobs or production lots separately. Contract costing is a variant of job costing applied to construction works, where each contract is treated as a separate cost unit. Key objectives of job and contract costing include determining profit/loss on each job/contract and identifying more versus less profitable jobs. Jobs have different requirements while contracts typically involve works over long durations and at sites away from the contractor's premises.
Analysis of costing systems
This document discusses and compares three costing methods: job order costing, process costing, and activity-based costing. Job order costing is used for unique orders and tracks costs from start to finish of a job. Process costing is applied to mass production involving continuous processes not tracked from start to end. Activity-based costing identifies costs by activity to more accurately assign costs based on resource consumption.
Costaccountingslides201596620 170828152209
This document discusses cost accounting concepts in manufacturing. It explains that manufacturing costs can be divided into three main groups: material costs, labor costs, and manufacturing overheads. Material costs include direct material costs and indirect material costs. Labor costs include direct labor costs and indirect labor costs. Manufacturing overheads include all indirect costs of the manufacturing process excluding direct material and labor costs. The document also outlines additional cost concepts that will be covered in the next class, including fixed and variable costs, prime costs, total manufacturing costs, unit cost, and manufacturing cost calculations.
Job order cost system
This document provides an overview of a job order cost system. It describes job order costing as a method used when production is done according to customer orders rather than for stock. Each job has a unique cost that is tracked from start to finish using a job cost sheet. The objectives are to determine the accurate cost of each job and identify profitable versus unprofitable jobs to aid future estimates. The key aspects of job order costing include distinct work orders for each job, tracking direct and overhead costs accumulated to each job, and comparing estimated versus actual costs for process improvement and pricing future jobs.
Job order costing
A power-point presentation slide based on the topics named "Job Order costing". This is a course material for Introduction to cost accounting..
Job order costing
Job order costing accumulates manufacturing costs by job for companies that produce customized products in small batches. It calculates unit costs by dividing total job costs by units produced. Process costing is used for mass production of homogeneous items and accumulates costs by department over time. Job order costing tracks material, labor, and overhead costs through accounts to job cost sheets and calculates variances between actual and applied overhead. It summarizes cost flows from raw materials to finished goods and cost of goods sold.
Job and batch costing
Here are the key steps to determine the price to charge for the customer enquiry:
(i) Calculate direct labour cost:
Preparation: 100 hrs x ¢3.60/hr = ¢360
Machine shop: 500 hrs x ¢4.20/hr = ¢2,100
Assembling: 400 hrs x ¢1.50/hr = ¢600
Total direct labour cost = ¢360 + ¢2,100 + ¢600 = ¢3,060
(ii) Calculate fixed overhead absorption based on direct labour hours using the absorption rate of ¢12 per hour.
Total direct labour hours = 100 + 500 + 400 = 1,000
Contract costing, BCOM (HONS)
The document discusses contract costing, which involves costing construction projects that take over a year to complete. Some key points:
1) Contract costing is used for long-term construction projects like buildings, roads, bridges, and shipbuilding.
2) Each contract is treated as a separate cost unit and has its own contract account to track direct and indirect costs.
3) Contract accounts are credited with the contract price and debited with costs, with the balance representing profit or loss at completion.
Bba ii cost and management accounting u 3.3 contract costing
Contract costing is a variant of job costing where each contract is treated as a separate cost unit. Key aspects of contract costing include:
1. Contracts are generally large projects like construction that take more than one year to complete.
2. A separate contract account is maintained for each contract to track costs and determine profit or loss.
3. Costs like materials, labor, expenses are directly charged to the contract account. Overhead costs are also allocated to contracts.
4. Profits on incomplete contracts are estimated and a portion recognized based on percentage of completion. Profits on completed contracts are fully recognized.
Cost and cost Elements
This document discusses the basic concepts of cost and cost elements. It defines cost as the amount of expenditure incurred on a given thing. There are three main elements of cost: material, labor, and expenses. Material includes direct materials like raw materials and indirect materials used for maintenance. Labor includes direct labor involved in production and indirect labor. Expenses include direct expenses for a product and indirect expenses like rent and utilities. Overhead includes the indirect costs of materials, labor, and other expenses. Costs also vary in their nature between being fixed, variable, controllable, and non-controllable.
operation costing
Operation costing is a mix of job costing and process costing used when products have both common and individual characteristics. It allows identification of production units using different measurement methods and calculation of total cost by summing direct materials, labor, expenses and overheads or fixed and variable costs. The presentation introduces operation costing and highlights its ability to adjust costs if material or labor prices increase.
Contract Costing
Contract costing is a method of accounting for construction or manufacturing projects that take longer than one accounting period to complete. It involves opening a separate account for each contract to track direct costs like materials, labor, and overhead. As work is completed and certified, the contract account is credited for the corresponding portion of the contract price to calculate the profit or loss on that portion. For incomplete contracts at the end of an accounting period, only a portion of the estimated total profit is recognized depending on how much of the work has been certified complete. This method aims to match revenues and expenses across accounting periods for long-term contracts.
Preparing cost estimate for manufactured products.ppt by-aragaw gebremedhin
Here are the solutions to the examples provided:
1) A) Prime cost (PC) = Direct material cost + Direct labour cost = $160 + $200 = $360
B) Factory cost (FC) = Prime cost + 35% of prime cost = $360 + 35% of $360 = $360 + $126 = $486
C) Total production cost (TC) = Factory cost + 20% of factory cost = $486 + 20% of $486 = $486 + $97.20 = $583.20
D) Selling price = Total cost + 10% of total cost = $583.20 + 10% of $583.20 = $583.20 + $58.32
Production Function
A production function shows the relationship between the amount of output produced and the inputs used. It models total product, average product, and marginal product as inputs vary. Total product is the amount of output from given inputs. Average product is total product divided by inputs, showing output per unit of input. Marginal product is the additional output from an extra unit of input.
Process costing
Process costing is used for mass production involving continuous processes. It determines average costs per unit by tracking costs through each stage of production. There are two main methods: first-in, first-out (FIFO) treats opening work in progress separately from current production, while weighted average cost combines opening and current production into one batch with an average cost per unit. Equivalent units of production are calculated differently under each method to determine unit costs. Process accounts track costs and units at each stage to calculate costs of goods completed and transferred.
Abhi rana)2. elements of cost and costing
This document discusses costing concepts and elements of cost. It defines cost as the monetary value of all sacrifices made to achieve an objective. The three main elements of cost are material, labor, and expenses. Material can be direct or indirect, as can labor and expenses. Prime cost includes direct material, direct labor, and direct expenses. Overheads include indirect material, indirect labor, and indirect expenses. Stocks like raw materials, work-in-progress, and finished goods must be accounted for when calculating costs. Expenses excluded from costs are those related to profits like income tax and interest on capital.
Workshop costing elements
This document discusses cost accounting methods used in railway workshops. It defines different types of on costs like proforma, general, and shop on costs which are expenses that cannot be directly charged to manufacturing costs. It provides examples of costs included in each type. The document also describes the work order system used to track expenditures, including standing and special work orders. Finally, it discusses work order registers and load charts which are used to manage work orders and monitor production schedules.
Process analysis
This document discusses process analysis terms and concepts. It defines a process as any part of an organization that takes inputs and transforms them into outputs. Process flowcharting uses diagrams to present the major elements of a process, including tasks, decisions, flows, and storage areas. Processes can be single-stage, multi-stage, or multi-stage with buffers between stages. Process performance is measured using metrics like cycle time, throughput rate, efficiency, productivity, and utilization. Reducing throughput time involves performing activities in parallel, changing sequences, and reducing interruptions.
Job order costing
This document provides an overview of job order costing concepts and journal entries. It discusses how to record direct materials, direct labor, manufacturing overhead, and non-manufacturing expenses. It also covers calculating and applying overhead rates, recording work in process and finished goods inventory, and journal entries for job completion and sales. Examples are provided for each step to illustrate the full job order costing process.
Cost Accounting
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Characteristics
Features
procedure involve in job order costing.
Applicability
What is BEP? List out the assumption of breakeven analysis
Assumption of BEP analysis
What is Profit Volume (P/V) Ratio
What is CVP analysis? How does it help the management?
What is process costing? What are its main characteristics? Name the industries where process costing can be applied.
Normal Loss
Abnormal Loss
Abnormal Gain
Job Costing & Process Costing
Accounting for losses in process costing
What do you mean by operating costing? Draw a specimen cost sheet for transport costing.
INDUSTRY AND CORRESPONDING COST UNIT
RECONCILIATION STATEMENT
Process costing
This document discusses process costing. It defines process costing as a branch of operation costing that determines the cost of a product at each stage of production. Process costing is used for mass production of standardized products that pass through multiple processes to become finished goods. Costs are accumulated over time periods and allocated to all units produced during that period on a consistent basis. The document provides examples of when process costing versus job costing would be used and includes diagrams of a process cost flow chart and process account format.
Operations Cost Management
This document discusses various cost management techniques for determining product costs. It explains key terminology like work centers, job costing, process costing, direct and indirect costs. It describes how costs are determined based on the physical layout and production process. It also discusses estimating costs using standard costs versus tracking actual costs and how to develop bills of materials and routes to determine the direct costs of products.
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Contract account
Job costing and contract costing are techniques used to determine costs. Job costing is used in job order industries to determine the costs of specific jobs or production lots separately. Contract costing is a variant of job costing applied to construction works, where each contract is treated as a separate cost unit. Key objectives of job and contract costing include determining profit/loss on each job/contract and identifying more versus less profitable jobs. Jobs have different requirements while contracts typically involve works over long durations and at sites away from the contractor's premises.
Analysis of costing systems
This document discusses and compares three costing methods: job order costing, process costing, and activity-based costing. Job order costing is used for unique orders and tracks costs from start to finish of a job. Process costing is applied to mass production involving continuous processes not tracked from start to end. Activity-based costing identifies costs by activity to more accurately assign costs based on resource consumption.
Costaccountingslides201596620 170828152209
This document discusses cost accounting concepts in manufacturing. It explains that manufacturing costs can be divided into three main groups: material costs, labor costs, and manufacturing overheads. Material costs include direct material costs and indirect material costs. Labor costs include direct labor costs and indirect labor costs. Manufacturing overheads include all indirect costs of the manufacturing process excluding direct material and labor costs. The document also outlines additional cost concepts that will be covered in the next class, including fixed and variable costs, prime costs, total manufacturing costs, unit cost, and manufacturing cost calculations.
Job order cost system
This document provides an overview of a job order cost system. It describes job order costing as a method used when production is done according to customer orders rather than for stock. Each job has a unique cost that is tracked from start to finish using a job cost sheet. The objectives are to determine the accurate cost of each job and identify profitable versus unprofitable jobs to aid future estimates. The key aspects of job order costing include distinct work orders for each job, tracking direct and overhead costs accumulated to each job, and comparing estimated versus actual costs for process improvement and pricing future jobs.
Job order costing
A power-point presentation slide based on the topics named "Job Order costing". This is a course material for Introduction to cost accounting..
Job order costing
Job order costing accumulates manufacturing costs by job for companies that produce customized products in small batches. It calculates unit costs by dividing total job costs by units produced. Process costing is used for mass production of homogeneous items and accumulates costs by department over time. Job order costing tracks material, labor, and overhead costs through accounts to job cost sheets and calculates variances between actual and applied overhead. It summarizes cost flows from raw materials to finished goods and cost of goods sold.
Job and batch costing
Here are the key steps to determine the price to charge for the customer enquiry:
(i) Calculate direct labour cost:
Preparation: 100 hrs x ¢3.60/hr = ¢360
Machine shop: 500 hrs x ¢4.20/hr = ¢2,100
Assembling: 400 hrs x ¢1.50/hr = ¢600
Total direct labour cost = ¢360 + ¢2,100 + ¢600 = ¢3,060
(ii) Calculate fixed overhead absorption based on direct labour hours using the absorption rate of ¢12 per hour.
Total direct labour hours = 100 + 500 + 400 = 1,000
Contract costing, BCOM (HONS)
The document discusses contract costing, which involves costing construction projects that take over a year to complete. Some key points:
1) Contract costing is used for long-term construction projects like buildings, roads, bridges, and shipbuilding.
2) Each contract is treated as a separate cost unit and has its own contract account to track direct and indirect costs.
3) Contract accounts are credited with the contract price and debited with costs, with the balance representing profit or loss at completion.
Bba ii cost and management accounting u 3.3 contract costing
Contract costing is a variant of job costing where each contract is treated as a separate cost unit. Key aspects of contract costing include:
1. Contracts are generally large projects like construction that take more than one year to complete.
2. A separate contract account is maintained for each contract to track costs and determine profit or loss.
3. Costs like materials, labor, expenses are directly charged to the contract account. Overhead costs are also allocated to contracts.
4. Profits on incomplete contracts are estimated and a portion recognized based on percentage of completion. Profits on completed contracts are fully recognized.
Cost and cost Elements
This document discusses the basic concepts of cost and cost elements. It defines cost as the amount of expenditure incurred on a given thing. There are three main elements of cost: material, labor, and expenses. Material includes direct materials like raw materials and indirect materials used for maintenance. Labor includes direct labor involved in production and indirect labor. Expenses include direct expenses for a product and indirect expenses like rent and utilities. Overhead includes the indirect costs of materials, labor, and other expenses. Costs also vary in their nature between being fixed, variable, controllable, and non-controllable.
operation costing
Operation costing is a mix of job costing and process costing used when products have both common and individual characteristics. It allows identification of production units using different measurement methods and calculation of total cost by summing direct materials, labor, expenses and overheads or fixed and variable costs. The presentation introduces operation costing and highlights its ability to adjust costs if material or labor prices increase.
Contract Costing
Contract costing is a method of accounting for construction or manufacturing projects that take longer than one accounting period to complete. It involves opening a separate account for each contract to track direct costs like materials, labor, and overhead. As work is completed and certified, the contract account is credited for the corresponding portion of the contract price to calculate the profit or loss on that portion. For incomplete contracts at the end of an accounting period, only a portion of the estimated total profit is recognized depending on how much of the work has been certified complete. This method aims to match revenues and expenses across accounting periods for long-term contracts.
Preparing cost estimate for manufactured products.ppt by-aragaw gebremedhin
Here are the solutions to the examples provided:
1) A) Prime cost (PC) = Direct material cost + Direct labour cost = $160 + $200 = $360
B) Factory cost (FC) = Prime cost + 35% of prime cost = $360 + 35% of $360 = $360 + $126 = $486
C) Total production cost (TC) = Factory cost + 20% of factory cost = $486 + 20% of $486 = $486 + $97.20 = $583.20
D) Selling price = Total cost + 10% of total cost = $583.20 + 10% of $583.20 = $583.20 + $58.32
Production Function
A production function shows the relationship between the amount of output produced and the inputs used. It models total product, average product, and marginal product as inputs vary. Total product is the amount of output from given inputs. Average product is total product divided by inputs, showing output per unit of input. Marginal product is the additional output from an extra unit of input.
Process costing
Process costing is used for mass production involving continuous processes. It determines average costs per unit by tracking costs through each stage of production. There are two main methods: first-in, first-out (FIFO) treats opening work in progress separately from current production, while weighted average cost combines opening and current production into one batch with an average cost per unit. Equivalent units of production are calculated differently under each method to determine unit costs. Process accounts track costs and units at each stage to calculate costs of goods completed and transferred.
Abhi rana)2. elements of cost and costing
This document discusses costing concepts and elements of cost. It defines cost as the monetary value of all sacrifices made to achieve an objective. The three main elements of cost are material, labor, and expenses. Material can be direct or indirect, as can labor and expenses. Prime cost includes direct material, direct labor, and direct expenses. Overheads include indirect material, indirect labor, and indirect expenses. Stocks like raw materials, work-in-progress, and finished goods must be accounted for when calculating costs. Expenses excluded from costs are those related to profits like income tax and interest on capital.
Workshop costing elements
This document discusses cost accounting methods used in railway workshops. It defines different types of on costs like proforma, general, and shop on costs which are expenses that cannot be directly charged to manufacturing costs. It provides examples of costs included in each type. The document also describes the work order system used to track expenditures, including standing and special work orders. Finally, it discusses work order registers and load charts which are used to manage work orders and monitor production schedules.
Process analysis
This document discusses process analysis terms and concepts. It defines a process as any part of an organization that takes inputs and transforms them into outputs. Process flowcharting uses diagrams to present the major elements of a process, including tasks, decisions, flows, and storage areas. Processes can be single-stage, multi-stage, or multi-stage with buffers between stages. Process performance is measured using metrics like cycle time, throughput rate, efficiency, productivity, and utilization. Reducing throughput time involves performing activities in parallel, changing sequences, and reducing interruptions.
Job order costing
This document provides an overview of job order costing concepts and journal entries. It discusses how to record direct materials, direct labor, manufacturing overhead, and non-manufacturing expenses. It also covers calculating and applying overhead rates, recording work in process and finished goods inventory, and journal entries for job completion and sales. Examples are provided for each step to illustrate the full job order costing process.
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Bba ii cost and management accounting u 3.3 contract costing
Bba ii cost and management accounting u 3.3 contract costing
Preparing cost estimate for manufactured products.ppt by-aragaw gebremedhin
Preparing cost estimate for manufactured products.ppt by-aragaw gebremedhin
Similar to Costi di Processo: 1.Differenza tra Costi per Commessa e Costi di Processo
Cost Accounting
What is job costing? What are its main characteristics?
Characteristics
Features
procedure involve in job order costing.
Applicability
What is BEP? List out the assumption of breakeven analysis
Assumption of BEP analysis
What is Profit Volume (P/V) Ratio
What is CVP analysis? How does it help the management?
What is process costing? What are its main characteristics? Name the industries where process costing can be applied.
Normal Loss
Abnormal Loss
Abnormal Gain
Job Costing & Process Costing
Accounting for losses in process costing
What do you mean by operating costing? Draw a specimen cost sheet for transport costing.
INDUSTRY AND CORRESPONDING COST UNIT
RECONCILIATION STATEMENT
Process costing
This document discusses process costing. It defines process costing as a branch of operation costing that determines the cost of a product at each stage of production. Process costing is used for mass production of standardized products that pass through multiple processes to become finished goods. Costs are accumulated over time periods and allocated to all units produced during that period on a consistent basis. The document provides examples of when process costing versus job costing would be used and includes diagrams of a process cost flow chart and process account format.
Operations Cost Management
This document discusses various cost management techniques for determining product costs. It explains key terminology like work centers, job costing, process costing, direct and indirect costs. It describes how costs are determined based on the physical layout and production process. It also discusses estimating costs using standard costs versus tracking actual costs and how to develop bills of materials and routes to determine the direct costs of products.
Managerial Accounting Garrison Noreen Brewer Chapter 04
This document provides an overview of process costing, including definitions, similarities and differences between job-order and process costing systems, and examples of how costs flow through processing departments using T-accounts and journal entries. Key points covered include: process costing is used for products produced continuously and in large quantities, costs are accumulated and traced by department rather than individual jobs, and examples illustrate the flow of direct materials, direct labor, and applied overhead from raw materials to work in process to finished goods.
Cost Accounting
Job order costing and process costing are two different costing systems. Job order costing tracks costs for unique jobs or orders, while process costing is used for mass production of standardized products. Under job order costing, a separate cost record is kept for each job, while process costing accumulates costs for each production process over a period of time. Job order costing is suitable when products differ for each order, while process costing is more appropriate for continuous, large-scale production of homogeneous items.
Costing techniques
The document discusses several costing techniques including throughput accounting, theory of constraints (TOC), target costing, and backflush costing. Throughput accounting focuses on increasing throughput and reducing inventory and expenses. TOC identifies bottlenecks limiting throughput and ways to remove them. Target costing determines the maximum allowable cost for a new product based on the anticipated selling price and desired profit. Backflush costing calculates product costs retrospectively at the end of the accounting period without tracking costs throughout production.
Chap004.ppt
1. The document compares and contrasts job-order costing and process costing. Process costing accumulates costs by department rather than individual jobs and computes unit costs by department rather than per job.
2. Processing departments are where materials, labor, or overhead are added to products uniformly. In process costing, products typically flow sequentially from one department to the next.
3. The document outlines the flow of costs including direct materials, direct labor, manufacturing overhead, and cost of goods sold through the manufacturing accounts under process costing. Costs flow from raw materials to work in process to finished goods and eventually to cost of goods sold.
Edit process
Process costing is a method of assigning costs to products in a manufacturing environment where standardized goods are produced continuously. Costs are accumulated for each stage of production, or process, and then averaged across all units produced during an accounting period. This allows costs to be tracked by production department and allocated to individual units. Process costing is commonly used for industries that produce homogeneous goods like chemicals, textiles, food products, and more.
Chapter 8 : Types of Costing
Job costing involves accumulating costs for specific jobs or orders. It traces direct costs like materials and labor to individual jobs in order to see if costs can be reduced on future jobs or if excess costs on a job can be billed to the customer. Job costing is used when production is in small batches rather than mass production and costs need to be tracked at a detailed level, such as for custom machinery, software programs, or buildings. Costs like direct materials, labor, and overhead are recorded throughout the production process and totaled at the end to determine the full cost of completing the job.
Cost Driver
The document discusses cost drivers and cost behavior. It defines cost drivers as activities or factors that generate costs and have a cause-and-effect relationship with total costs. Direct costs are themselves cost drivers, while other factory costs need identified cost drivers to trace overhead to products. Costs are classified by their behavior as fixed, variable, or semi-variable depending on how they change with activity level. Fixed costs remain the same despite output fluctuations but can change between time periods if the activity level changes significantly.
Process costing
- Process costing is used to determine average costs for standardized goods produced through continuous processes. It involves allocating costs for multiple processes to the finished goods.
- The key steps are: recording costs by process, calculating production quantities, determining normal losses, and allocating costs between processes and finished goods using weighted average or FIFO methods.
- Process costing is common in industries like manufacturing, mining, chemicals where standardized goods are produced through sequential processes and normal losses are inherent.
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ABC Cost Hierarchy | Management
The document discusses the levels of an activity-based costing (ABC) system. It explains that under ABC, costs are first assigned to activities and then traced to products. There are four levels of costs: unit, batch, product, and facility. Unit costs are directly proportional to the number of units produced. Batch costs are proportional to the number of batches produced regardless of batch size. Product costs can be traced to a product line. Facility costs are incurred for the plant as a whole and cannot be traced to specific units or products. The document provides examples for each cost level.
Classification of cost
* Beginning raw materials inventory: $32,000
* Raw materials purchased: $276,000
* Ending raw materials inventory: $28,000
* Raw materials available for use: $32,000 + $276,000 = $308,000
* Raw materials used: Raw materials available - Ending inventory = $308,000 - $28,000 = $280,000
The cost of direct material used is $280,000.
The answer is C.
material was still present. What is the cost of
direct material used?
A. $276,000
B. $272,000
C. $280,000
D. $ 2
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E Book about Quoting, Estimating and Scheduling For Manufacturers. Covering the following topics:
Indirect Material Costs
Material Cost
Manufacturing Costs
Direct and Indirect Costs
Fixed and Variable Costs
Job Costing Software
Cost Estimate Techniques
Purpose of Cost Estimating
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Profit Improvement and Cost Reduction
Cost Estimating Versus Cost Accounting
Estimating is more than Setup and Run Time Part
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Estimating Software Guide
Job Shop Quoting Labor Hours Accumulation
How To : Manufacturing Hourly Rate Calculation
What is Forward and Backward Scheduling
Introduction To Job Shop Scheduling
Exploded Bill Of Materials
What Are Bill Of Materials?
Cost Estimating Purchased Parts Or Materials
Manufacturing Efficiency in Estimating
Job Shop Hours Defined
Fabrication Workcenter Overhead Rates
Machine Shop Rates Part 2
Machine Shop Rates Part 1
Standard Shop Rate
Calculating Shop Rates Using The Income Statement
Introduction To Shop Rates
Calculating Cycle Time with Estimating Software
Price Quote Software Handles Inspection
How To Estimate Handling Time
Manufacturing Estimating Cycle Time
Quoting Dependencies Between Operations
What is Setup Time
Estimating
UNIT 2 PROCESS COSTING.pptx
This document provides information about process costing. It defines process costing as a method used to allocate manufacturing costs to products in industries that continuously convert raw materials into finished products through multiple steps or processes. It discusses key features of process costing like defining process cost centers and tracking units and costs through each process. The document also compares process costing to job costing, outlines the process costing procedure, and defines important process costing concepts like normal and abnormal losses/gains, work-in-progress, equivalent production, joint products, and by-products.
Costing system
The document discusses job-order costing, including:
1. Job-order costing is used when different products are produced to customer orders and the unique nature of each job requires tracing costs.
2. Manufacturing overhead is allocated to jobs using a predetermined overhead rate based on an allocation base like direct labor hours.
3. Underapplied or overapplied overhead can occur if actual overhead differs from the amount applied using the predetermined rate.
Chapter 3 : Overhead Analysis
- The document discusses key aspects of job-order costing, including tracking the flow of costs through raw materials, work in process, finished goods, and cost of goods sold accounts.
- It explains how to record transactions like purchasing raw materials, applying labor costs, applying manufacturing overhead, and transferring completed jobs to finished goods inventory.
- Journal entries are provided as examples to record these transactions and show the flow of costs through a job-order costing system.
Job Order, Process, and ABC Costing
Job-order costing is used for unique products or services built to customer specifications. Costs are accumulated by individual job on a job order cost sheet. This allows the profitability of each job to be determined. Important documents include material requisitions, job order cost sheets, and employee timecards. Manufacturing overhead includes indirect costs like depreciation, utilities, and supervision. Overhead is allocated to jobs using a predetermined overhead rate based on an allocation base like direct labor hours.
B2 biaya konsep
The document discusses various concepts related to manufacturing costs including:
- Direct costs include direct materials, direct labor, and manufacturing overhead which make up total manufacturing costs.
- Product costs include direct materials, direct labor, and manufacturing overhead that are assigned to units produced. Period costs are expensed on the income statement and not included in product costs.
- For manufacturers, inventory includes raw materials, work in process, and finished goods. Work in process inventory captures partially complete products as manufacturing costs are added through the production process.
Similar to Costi di Processo: 1.Differenza tra Costi per Commessa e Costi di Processo (20)
Managerial Accounting Garrison Noreen Brewer Chapter 04
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Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
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Costi di Processo: 1.Differenza tra Costi per Commessa e Costi di Processo
- 1. I Costi di processo Systems Design: Process Costing
- 2. Job-order Costing Process Costing Many units of a single, homogeneous product flow evenly through a continuous production process. One unit of product is indistinguishable from any other unit of product. Each unit of product is assigned the same average cost. Many units of a single, homogeneous product flow evenly through a continuous production process. One unit of product is indistinguishable from any other unit of product. Each unit of product is assigned the same average cost. Types of Costing Systems Used to Determine Product Costs
- 3. Types of Costing Systems Used to Determine Product Costs Job-order Costing Process Costing Typical process cost applications: Petrochemical refinery Paint manufacturer Paper mill Typical process cost applications: Petrochemical refinery Paint manufacturer Paper mill
- 4. Job order costing • Many jobs are worked during the period. • Costs are accumulated by individual jobs. • Job cost sheet is the key document. • Unit cost computed by job. Job order costing • Many jobs are worked during the period. • Costs are accumulated by individual jobs. • Job cost sheet is the key document. • Unit cost computed by job. Process costing • A single product is produced for a long period of time. • Costs are accumulated by departments. • Department production report is key document. • Unit costs are computed by department. Process costing • A single product is produced for a long period of time. • Costs are accumulated by departments. • Department production report is key document. • Unit costs are computed by department. Differences Between Job- Order and Process Costing
- 5. Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors. Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors. Quick Check
- 6. Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors. Process costing is used for products that are: a. Different and produced continuously. b. Similar and produced continuously. c. Individual units produced to customer specifications. d. Purchased from vendors. Quick Check
- 7. Process Costing Direct labor costs may be small in comparison to other product costs in process cost systems. Direct labor costs may be small in comparison to other product costs in process cost systems. Direct Materials Type of Product Cost Dollar Amount Direct Labor Conversion
- 8. Process Costing Type of Product Cost Conversion So, direct labor and manufacturing overhead are often combined into one product cost called conversion. So, direct labor and manufacturing overhead are often combined into one product cost called conversion. Direct labor costs may be small in comparison to other product costs in process cost systems. Direct labor costs may be small in comparison to other product costs in process cost systems. Direct Materials Dollar Amount
- 9. Comparing Job-Order and Process Costing Finished Goods Finished Goods Cost of Goods Sold Cost of Goods Sold Work in Process Direct Materials Direct Materials Direct LaborDirect Labor Manufacturing Overhead Manufacturing Overhead
- 10. Comparing Job-Order and Process Costing Finished Goods Finished Goods Cost of Goods Sold Cost of Goods Sold Direct LaborDirect Labor Manufacturing Overhead Manufacturing Overhead JobsJobs Costs are traced and applied to individual jobs in a job-order cost system. Costs are traced and applied to individual jobs in a job-order cost system. Direct Materials Direct Materials
- 11. Comparing Job-Order and Process Costing Finished Goods Finished Goods Cost of Goods Sold Cost of Goods Sold Direct LaborDirect Labor Manufacturing Overhead Manufacturing Overhead Processing Department Processing Department Costs are traced and applied to departments in a process cost system. Costs are traced and applied to departments in a process cost system. Direct Materials Direct Materials