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1、wiL10874_ch20_812-855.inddPage8128/10/109:52:23PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch0420ProcessCostAccountingALookBackALookatThisChapterALookAheadChapter18introducedmanagerialThischapterfocusesonhowtomeasureChapter21explainshowtoa
2、llocatefac-accountinganddescribedcostconceptsandaccountforcostsinprocessopera-toryoverheadcoststodifferentproductsandthereportingofmanufacturingtions.Weexplainprocessproduction,andintroducestheactivity-basedcostingactivities.Chapter19explainedjoborderdescribehowtoassigncost
3、stomethodofoverheadallocation.Italsocosting—animportantcostaccountingprocesses,andcomputecostperexplainsresponsibilityaccountingandsystemforcustomizedproductsandequivalentunitforaprocess.measuresofdepartmentalperformance.services.LearningObjectivesCAPCONCEPTUALANALYTICALPRO
4、CEDURALC1ExplainprocessoperationsandtheA1CompareprocesscostaccountingandP1Recordtheflowofdirectmaterialswaytheydifferfromjoborderjobordercostaccounting.(p.817)costsinprocesscostaccounting.operations.(p.814)(p.818)A2ExplainandillustrateahybridcostingC2Defineandcomputeequival
5、entunitssystem.(p.829)P2Recordtheflowofdirectlaborcostsinandexplaintheiruseinprocesscostprocesscostaccounting.(p.819)accounting.(p.821)P3RecordtheflowoffactoryoverheadC3Defineandprepareaprocesscostcostsinprocesscostaccounting.summaryanddescribeitspurposes.(p.819)(p.826)P4Re
6、cordthetransferofcompletedC4Appendix20A—ExplainandillustrategoodstoFinishedGoodsInventorytheaccountingforproductionactivityandCostofGoodsSold.(p.827)usingFIFO.(p.833)LP20wiL10874_ch20_812-855.inddPage8138/19/104:25:58PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_
7、Jobs/MHDQ251:Beer:201/ch04DecisionInsightWritingonWalls“We’resellingadynamicenvironment....itenergizesyou”—JEFFAVALLONCAMBRIDGE,MA—Brainstormingforaclass,JohnGoschaandstirred.”Still,entrepreneurslikeJeff,John,andMorgenrelyonfriendsbecamefrustratedwithhavingtoconstantlyerase
8、atinyprocesscostsummariestohelpthemmonitorandcontrolthewhiteboardorhangpaperallove
