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18643280
Cost/Managerial Accounting
Description
. BUS 371 Mind Map on Cost/Managerial Accounting, created by Ms. Cassie Weitzenkamp, CPA, MPA on 05/07/2019.
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managerial accounting cost concepts
bus 371
.
Mind Map by
Ms. Cassie Weitzenkamp, CPA, MPA
, updated more than 1 year ago
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Created by
Ms. Cassie Weitzenkamp, CPA, MPA
about 5 years ago
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Resource summary
Cost/Managerial Accounting
Ch 1 Managerial Accounting & Cost Concepts
Cost Classifications
Direct Costs
Indirect Costs
Product Costs
Raw Materials (RM)
Work In Process (WIP)
Finished Goods (FG)
Cost of Goods Sold (COGS)
Period Costs
S&A
Manufacturing Cost Categories
Direct Materials (DM)
Direct Labor (DL)
Manufacturing Overhead (MOH)
Cost Behavior
Variable
Fixed
Mixed
Non-manufacturing Cost Categories
Selling & Administrative (S&A)
Media attachments
Direct vs. Indirect Costs (Embed)
3 Types of Manufacturing Costs (Direct Materials, Direct Labor, Manufacturing Overhead) (Embed)
Period Costs (Embed)
Variable Costs (Embed)
Fixed Costs (Embed)
Nonmanufacturing Costs (SG&A Expense) (Embed)
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