23512170
Descripción
Fichas por Sophia Lynch, actualizado hace más de 1 año
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Creado por Sophia Lynch
hace más de 4 años
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| Pregunta | Respuesta |
| What type of costs do we identify in product costing? | Manufacturing costs. |
| What is the goal of the cost accountant? | To eliminate 'non-value added' activities. |
| 'Non-value added' | The customer will not miss it. |
| What are two ways to work out total cost? | 1. FC + (VC/unit + activity) 2. Direct Cost + Indirect Cost |
| What is a direct cost? | A cost traceable to our product. |
| What are both prime and direct costs? | 1. Raw Materials 2. Direct Labour |
| Product Cost = | Raw Materials + Direct Labour + Allocation of Overhead RM + DL + allocation of OH |
| COGS = | Product Cost x Units Sold |
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