AKUNTANSI MANAJEMEN HANSEN MOWEN PDF
CHAPTER 9. STANDARD COSTING: A MANAGERIAL CONTROL TOOL QUESTIONS FOR WRITING AND DISCUSSION 1. Standard costs are essentially . Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 1 – Free download as PDF File .pdf), Text File .txt) or read online for free. Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 15 – Free download as PDF File .pdf), Text File .txt) or read online for free.
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The EOQ model willcompute the cheapestbatch order size.
Economic OrderQuantity LO 1 6. Subordinate everything to decision made in 2 above4. Prepare journal entries for variances Appendix.
Variable OverheadEfficiency VarianceVariable overhead efficiency variancemeasures change in variable overheadconsumption because relies on direct labor. If variances are significant, that isif they are beyond our controllimits, they should be investigatedif it is cost beneficial to do so. When should the order beplaced setup done? DefinitionTell the amount that should bepaid for the quantity of inputused.
DefinitionAre those constraintswhose available resourcesare fully utilized.
Repeat processLO 3 State the purpose of a standard cost sheet. Increase ordecrease in these items is beyondcontrol of managers.
BackgroundThe total cost TC formula includes thefollowing: DefinitionIs the limitation ofresources or productdemand. Tell how unit standards are set; whystandard costing systems are adopted. Describe the traditional inventorymanagement model.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 14
Total VariableOverhead VarianceTotal overhead variance is the differencebetween hansdn and applied variable overhead. Itincludes things such as indirectmaterials, indirect labor, electricitymaintenance, etc.
Attainablestandards can be achieved underefficient operating conditions. Enter the order quantityinto the TC equation in Safety StockSafety stock provides a buffer to reorder point.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 14 – [PPT Powerpoint]
How much should be ordered produced? Fixed OverheadVolume VarianceFixed overhead volume variance hasnen theeffect of actual output differing from outputused to compute predetermined standard fixedoverhead rate.
Post on May views. Increase or decreasein these items is beyond control ofmanagers. Published on Nov View Download Does not mean good orbad!
Abdul Koid Zaelani: PPT Buku 1 Akuntansi Manajerial Hansen Mowen.
Ideal standards only work underperfect conditions. DefinitionTell the amount of input thatshould be used per unit ofoutput.
LO 1Total cost TC equation LO 2promote product quality. It includesthings such as salaries, depreciation,taxes, and insurance.
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9
LO 4Purchasing agent Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. Total CostTotal cost looks at all inventory costs.
DefinitionIs a model that calculates thebest quantity to order orproduce. Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. LO 1EOQ equation JITShutdowns are caused by: Discuss JIT inventory management.
DefinitionIs a demand-pullmanufacturing system thatrequires goods to be pulledthrough the system by presentdemand.