COST ACCT CONCEPTS

Card Set Information

Author:
phamli
ID:
175150
Filename:
COST ACCT CONCEPTS
Updated:
2012-10-02 21:43:54
Tags:
Cost Accounting Concepts
Folders:

Description:
BASIC CONCEPTS NEEDED TO BE MEMORIZE FOR THE DURATION OF THE CLASS.
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  1. DM + DL + V.MOH
    VARIABLE MANUFACTURING COST
  2. DM + DL + V.MOH + V.M&A
    VARIABLE COST 
  3. DM + DL + V.MOH + F.MOH
    FULL ABSORPTION
  4. DM + DL + V.MOH + F.MOH + V.M&A + F.M&A
    FULL COSTING
  5. SALES REVENUE
    - COST OF GOODS SOLD 
    =GROSS MARGIN
    FULL ABSORPTION COSTING
  6. SALES REVENUE
    - VARIABLE COSTS
    = CONTRIBUTION MARGIN
    VARIABLE COSTING

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