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Management accounting Cost

저작시기 2006.01 |등록일 2006.11.15 워드파일MS 워드 (doc) | 7페이지 | 가격 600원

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Definition of management accounting cost

목차

Variable cost
Unit level
Engineered cost
Committed cost
Discretionary cost
Cost drivers
Cost object
Direct cost
Indirect cost
Direct product costs
Indirect product cost
Controllable cost
Uncontrollable cost
Value chain
Upstream costs 1) Research and development costs include all the costs involved in developing
Production costs the costs incurred to collect and assemble the resource used to produce a
Downstream costs
Manufacturing costs
Non-manufacturing costs
Direct material
Materials
Direct labour
Labour on-costs
Manufacturing overhead
Overtime premium
Idle time
Conversion costs
Period costs
Product cost the cost assigned to goods that were either manufactured or purchased for resale

본문내용

Variable cost a cost which changes, in total, in direct proportion to a change in the level of activity.

Unit level cost a cost incurred for each unit of product of service produced.

Engineered cost a cost which has a direct, clearly-defined relationship to the level of production.
For example, the expected labour cost for a particular product may be obtained by using time studies to determine the labour times likely to be required and multiplying the result by the expected rates of pay.

Committed cost results from an organisation ‘s basic structure and facilities and is very difrficult to change in the short-time. Council rate, depreciation on buildings and equipment, cost of renting building or equipment, and the salaries of management are examples of committed cost.

Discretionary cost results from a management decision to spend a particular amount of money for some purpose and can be easily changed. For example, discretionary costs include amounts spent on research and development, advertising and promotion, management development programs, and contributions to charitable organization.

Cost drivers any activity of factor that causes a cost to be incurred.

Cost object an item which is assigned a separate measure of cost. Most management accounting system include some form of costing system to measure the cost of specific cost objects. Product, projects, contracts and departments or work centres are common cost objects in conventional costing system. Cost object of contemporary costing system often include activities and customers, as well as products

참고 자료

Management accounting(경영회계)
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