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PowerPoint Authors:
Susan Coomer Galbreath, Ph.D., CPA
Charles W. Caldwell, D.B.A., CMA
Jon A. Booker, Ph.D., CPA, CIA
Cynthia J. Rooney, Ph.D., CPA
McGraw-Hill/Irwin
Absorption
Costing
Direct Materials
Product
Costs
Direct Labor
Variable Manufacturing Overhead
Product
Costs
Period
Costs
Period
Costs
6-2
6-3
Direct
Directmaterials,
materials, direct
directlabor,
labor,
and
and variable
variable mfg.
mfg. overhead
overhead
Fixed
Fixed mfg.
mfg. overhead
overhead
($150,000
($150,00025,000
25,000units)
units)
Unit
Unitproduct
productcost
cost
Absorption
Absorption
Costing
Costing
Variable
Variable
Costing
Costing
$$
10
10
$$
10
10
$$
66
16
16
$$
-10
10
overhead is
expensed.
6-6
6-8
overhead is
expensed.
6-9
6-11
No computer
division means . . .
No computer
division manager.
6-14
We still have a
company president.
6-15
Segment Margin
Profits
Time
6-17
Segment
1
Segment
2
Segment
3
Segment
4
6-18
End of Chapter 06
6-19