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Product/Period

Description

Major Concepts of Product and period costs
Dana Carpenter
Mind Map by Dana Carpenter, updated more than 1 year ago
Dana Carpenter
Created by Dana Carpenter over 8 years ago
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Resource summary

Product/Period
  1. Inventory?
    1. Raw Materials
      1. Work in Process
        1. Factory Payroll - direct labor
          1. Mfg Overhead Applied
            1. Overhead Rate- Plantwide, Departmental or ABC
            2. Direct Materials
            3. Finished Goods
              1. Cost of Goods Manufactured
            4. Expenses
              1. Cost of Goods Sold
                1. Selling, General and Administrative Expens
                2. Revenue= Sales
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