AKUNTANSI MANAJEMEN HANSEN MOWEN PDF

CHAPTER 9. STANDARD COSTING: A MANAGERIAL CONTROL TOOL QUESTIONS FOR WRITING AND DISCUSSION 1. Standard costs are essentially . Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 1 – Free download as PDF File .pdf), Text File .txt) or read online for free. Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 15 – Free download as PDF File .pdf), Text File .txt) or read online for free.

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Attainablestandards can be achieved underefficient operating conditions. State the purpose of a standard cost sheet.

Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9

Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. DefinitionAre those yansen available resourcesare fully utilized. LO 4Purchasing agent JITShutdowns are caused by: DefinitionTell the amount of input thatshould be used per unit ofoutput. Safety StockSafety stock provides a buffer to reorder point. DefinitionIs a demand-pullmanufacturing system thatrequires goods to be pulledthrough the system by presentdemand.

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DefinitionIs the limitation ofresources or productdemand.

Subordinate everything to decision made in 2 above4. Economic OrderQuantity LO 1 6.

Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9

Repeat processLO 3 BackgroundThe total cost TC formula includes thefollowing: How much should be ordered produced? LO 1Total cost TC equation Fixed OverheadVolume VarianceFixed overhead volume mowfn measures theeffect of actual output differing from outputused to compute predetermined standard fixedoverhead rate.

LO 2promote product quality. Enter the order quantityinto the TC equation in Prepare journal entries for variances Appendix.

Discuss JIT inventory management. When should the order beplaced setup done?

Describe the traditional inventorymanagement model. Increase ordecrease in these items is beyondcontrol of managers.

DefinitionIs a model that calculates thebest quantity to order orproduce. Total CostTotal cost looks at all inventory costs. If variances are significant, that isif they are beyond our controllimits, they should be investigatedif it is cost beneficial to do so. Does not mean good orbad!

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Post on May views. DefinitionTell the amount that should bepaid for the quantity of inputused. Itincludes things such as indirectmaterials, indirect labor, electricitymaintenance, etc. It includesthings such as salaries, depreciation,taxes, and insurance. Tell how unit standards are set; whystandard costing systems are adopted. Variable OverheadEfficiency VarianceVariable overhead efficiency variancemeasures change in variable overheadconsumption because relies on direct labor. Increase or decreasein these items is beyond control ofmanagers.

Total VariableOverhead VarianceTotal overhead variance is the differencebetween actual and applied variable overhead.

Abdul Koid Zaelani: PPT Buku 1 Akuntansi Manajerial Hansen Mowen.

The EOQ model willcompute the cheapestbatch order size. Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. Ideal standards only work underperfect conditions. LO 1EOQ equation Published on Nov View Download