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Merchandisers . . . Manufacturers . . .
Buy finished Buy raw materials.
goods. Produce and sell
Sell finished goods. finished goods.
MegaLoMart
Direct
Direct Direct
Direct Manufacturing
Manufacturing
Materials
Materials Labor
Labor Overhead
Overhead
The Product
Example:
Example: A
A radio
radio installed
installed in
in an
an automobile
automobile
Example:
Example: Wages
Wages paid
paid to
to automobile
automobile assembly
assembly workers
workers
Direct
Direct Direct
Direct Manufacturing
Manufacturing
Material
Material Labor
Labor Overhead
Overhead
Prime Conversion
Cost Cost
Sale
Merchandising Company
Cost of goods sold:
Beg. merchandise
inventory $ 14,200
+ Purchases 234,150
Goods available
for sale $ 248,350
- Ending
merchandise
inventory (12,100)
= Cost of goods
sold $ 236,250
Beginning
Beginning Additions
Additions Available
Available
balance
balance + $$$
$$$
= $$$$$
$$$$$
$$
$$
Available
Available _ Withdrawals
Withdrawals
Ending
Ending
$$$$$
$$$$$ $$$
$$$
= balance
balance
$$
$$
Beginning raw
materials inventory
Beginning
Beginning inventory
inventory
is
is the
the inventory
inventory
carried
carried overover from
from
the
the prior
prior period.
period.
Minutes Talked
McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 20
Variable Cost Per Unit
Telephone Charge
Per Minute
Minutes Talked
McGraw-Hill/Irwin © The McGraw-Hill Companies, Inc., 20
Total Fixed Cost
Your monthly basic telephone bill probably
does not change when you make more local
calls.
Telephone Bill
Monthly Basic
Overtime Treated as
Premium of manufacturing
Factory Workers overhead cost
Four Types
of Quality
Costs
Internal External
Failure Costs Failure Costs