Table of Contents
Week 2 - Lecture
Chapter 2 - Basic Cost Concepts
Chapter 2 - Learning Objectives
Cost and Cost Classification
Cost Concepts
Cost Classification - 1
Cost Classification - 2
Cost Classification - 3
Cost Classification - 4
Cost Tracing
Assignment of Costs Using Driver Tracing
Some Activities with Potential Activity Drivers
Cost Assignment Methods
Characteristics of Services
Product Costing Definitions
Statement of Cost of Goods Manufactured For the Year Ended December 31, 1998
Income Statement: Manufacturing Organization For the Year Ended December 31, 1998
Income Statement: Service Organization For the Year Ended December 31, 1998
Classification of Costs for a Manufacturing Organization
Functional Classification of Costs for a Manufacturing Organization
Income Statement: Classified by Functional Areas
Schedule for the Cost of Goods Manufactured
Functional Classification for a Merchandising Firm
Functional Classification for a Service Organization
Income Statement: Classification by Cost Behaviour
Classification of Cost by Cost Behaviour
The Behaviour of Mixed Costs
Activity Categories
Comparison of Traditional and Contemporary Cost Management Systems
The End
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Author: Ted R. Compton & Nabil Elias
Email: garys@yorku.ca
Home Page: http://www.atkinson.yorku.ca/~garys
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