MngAcc /Topic 5/ COSTING OF PRODUCTS AND SERVICES
Content
- 5.1. Average costs vs. individualized costs
- 5.2. Job costing systems
- 5.3. Indirect cost pools and cost allocation
- 5.4. Cost accumulation; actual costs and budgeted costs
- 5.5. Activity Based Costing (ABC)
- 5.6. Process costing systems; equivalent units
- 5.7. Hybrid costing systems
- 5.8. Implications for the accounting information system