Đang chuẩn bị liên kết để tải về tài liệu:
Ebook Managerial accounting (2nd edition): Part 2 - Charles E. Davis, Elizabeth Davis

(BQ) Part 2 book "Managerial accounting" hass contents: Activity-Based costing and activity based management, using accounting information to make managerial decisions, capital budgeting, decentralization and performance evaluation, statement of cash flows, financial statement analysis,.and other contents. | Find more at http://www.downloadslide.com © jsnyderdesign/iStockphoto CHAPTER UNITS LEARNING OBJECTIVES UNIT 7.1 LO 1: Classify activities as unit-level, batch-level, product-level, customerlevel, or organization-level. ActivityBased Costing UNIT 7.2 Developing ActivityBased Product Costs LO 2: Calculate activitybased product costs. LO 3: Explain the difference between traditional product costs and activity-based product costs. LO 4: Distinguish between Activityvalue-added and non-valueBased added activities. Management LO 5: Explain how information about activities can be used to make decisions. © Rehan Qureshi/Shutterstock UNIT 7.3 © ewg3D/iStockphoto Find more at http://www.downloadslide.com Business Decision and Context It was early in 2015, and C&C Sports’ managers were reeling from the recently released operating results for 2014. Selling more award jackets than budgeted should have increased C&C’s operating income, but that hadn’t happened. Instead, costs had skyrocketed (see Chapter 6). Direct material and direct labor costs were part of the problem, but other production costs had come in much higher than expected. George Douglas, C&C Sports’ president, called a meeting of upper management to discuss the unexpected results. “We’ve never missed budgeted income by this much,” said Douglas. “I am more convinced than ever that we don’t understand what it costs to make our products,” vice president for finance and administration, Claire Elliot replied. “You’re right,” Chad Davis, vice president for operations, chimed in, but our production has been fairly stable for the last several years. As we’ve added more award jackets to the mix, operations have become more complex. “ Our production has been fairly stable for the last several years. As we’ve added more award jackets to the mix, operations have become more complex. ” I’ve been telling you all that making jackets isn’t the same as making pants and jerseys. I’m not saying that they’re a bad