管理会计案例教材2-3 下载

管理会计案例教材2-3 98个TXT版.ComparingMerchandisingandManufacturingActivities,Merchandisers...,Buyfinishedgoods.,Sellfinishedgoods.,Manufacturers...,Buyrawmaterials.,Produceandsellfinishedgoods.,ManufacturingCostConcepts,ManufacturingCosts,,,,DirectMaterials,Thosematerialsthatbecomeanintegralpartoftheproductandthatcanbeconvenientlytraceddirectlytoit.,DirectLabor,Thoselaborcoststhatcanbeeasilytracedtoindividualunitsofproduct.,ManufacturingOverhead,Manufacturingcoststhatcannotbetraceddirectlytospecificunitsproduced.,ClassificationsofCosts,Manufacturingcostsareoftencombinedasfollows:,NonmanufacturingCosts,Marketingandsellingcosts...,Costsnecessarytogettheorderanddelivertheproduct.,Administrativecosts...,Allexecutive,organizational,andclericalcosts.,ProductCostsVersusPeriodCosts,Productcostsincludedirectmaterials,directlabor,andmanufacturingoverhead.,Periodcostsarenotincludedinproductcosts.Theyareexpensedontheincomestatement.,,
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