Cost Accounting

Accountancy Notes, Cost Accounting February 25, 2016

Income Difference – Variable and Absorption Costing

Variable Costing (CM Approach) Only variable costs of production are charged to WIP and expensed via COGS when the goods are sold (includes DM, DL,…

Cost Accounting

Cost Structure, Op Leverage, and Indifference Points

Cost Accounting

Four Primary Ethical Issues Relating to Management Accountants

Cost Accounting

Practical Considerations in Resolving an Ethical Conflict

Cost Accounting

Use of Multiple Overhead Rates

Cost Accounting

Disposal of Under/Over Applied Overhead

Cost Accounting

Types of Relevant Cost Decisions

Cost Accounting

Accounting for Costs Relating to Idle Time, Overtime Premium, and Employee Benefits