BASIC COST MANAGEMENT CONCEPTS
作者：Danielle Elbanbuena
1. SYSTEM
1.1. ACCOUNTING INFORMATION SYSTEM
1.1.1. FINANCIAL ACCOUNTING INFORMATION SYSTEM
1.1.2. COST MANAGEMENT INFORMATION SYSTEM
2. PRODUCT AND SERVICCE COST
2.1. TANGIBLE PRODUCTS
2.2. SERVICES
2.3. INTANGIBILITY
2.4. PERISHABILITY
2.5. INSEPARABILITY
3. COST MANAGEMENT SYSTEMS
3.1. TRADITIONAL OPERATION CONTROL SYSTEM
3.2. TRADITIONAL COST SYSTEM
3.3. ACTIVITY BASED COST ACCOUNTING
3.4. ACTIVITY BASED COST CONTROL
4. DATA ANALYTICS TYPES
4.1. DESCRIPTIVE
4.2. DIAGNOSTICS
4.3. PREDICTIVE
4.4. PRESCRIPTIVE
5. PRODUCTION
5.1. DIRECT MATERIALS
5.2. NON PRODUCTION
5.2.1. DIRECT LABOR
5.2.2. OVERHEAD
5.2.3. INDIRECT MATERIALS
5.2.4. SUPPLIES
5.2.5. PRIME COST
5.2.6. CONVERSION COST
6. COST ASSIGNMENTS
6.1. COST OBJECTS
6.2. ASSETS
6.3. EXPENSES
6.4. COST
6.5. LOSS
7. ASSIGNING COST ACCURATELY
7.1. ASSIGNING INDIRECT COST
7.1.1. ALLOCATION
7.2. TRACEABILITY
7.2.1. DIRECT COST
7.2.2. INDIRECT COST
7.3. METHODS OF TRACING
7.3.1. DIRECT TRACING
7.3.2. DRIVERS
7.3.3. DRIVERS TRACING