Managerial Accounting (MA) บัญชีบริหาร เป็นการจัดทำและนำเสนอข้อมูลและสารสนเทศทางการเงินที่เป็นอยู่ใ นปัจจุบันแก่ผู้บริหารและพนักงานภายในองค์กร ความสำคัญของบัญชีบริหาร MA เป็นเครื่องมือหนึ่งที่สำคัญในการบริหาร เนื่องจากเป็นสิ่งที่มีบทบาทในการสนับสนุนหน้าที่หลักของการบริ หารทั้ง 4 ที่มีวัตถุประสงค์เพื่อบรรลุเป้าหมายขององค์กร โดยช่วยปรับลักษณะเชิงพรรณนาของกลยุทธ์ให้อยู่ในรูปเชิงปริมาณท ี่สามารถปฏิบัติงานได้จริง หน้าที่หลักของการบริหารองค์กร กระบวนการของ MA บทบาทของ MA ที่ช่วยสนับสนุนหน้าที่
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Product cost = Direct Labor (DL) + Direct Materials (DM) + Manufacturing Overhead (MOH) Financial accounting Managerial Accounting + Sales + Sales - COGS - Variable Costs = Gross Profit = Contribution Margin - SG&A - Fixed Costs = Net Profit = Net Profit COGS (Cost of Goods Sold) is an “inventoriable cost” ( recorded in the Balance Sheet as inventory and expensed (Income Statement) when goods are sold SG&A (Selling‚ General & Administrative) are periodical costs ( expensed
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MBA 601 Managerial Accounting Final Project (paper) Outsourcing In today’s business environment‚ outsourcing becomes more and more popular and important for all kind of companies because more and more companies realized the benefits of outsourcing. Outsourcing is the process by which the company contracts to another one to supply some goods and services. Outsourcing is not only used in the domestic business‚ but also used in the international business that is the offshoring. Different people
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ACT 5733 – Advanced Managerial Accounting Fall 2012 HW #3 Question #1 Consider the following potential investment‚ which has the same risk as the firm’s other projects: Time Cash Flow 0 -$95‚000 1 $20‚000 2 $24‚000 3 $24‚000 4 $24‚000 5 $24‚000 6 $32‚000 a) What are the investment’s payback period‚ IRR‚ and NPV‚ assuming the firm’s WACC is 10%. b) If the firm requires a payback period of less than 5 years‚ should this project be accepted? Answer: Yes it should accept
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integrated enterprise systems in business? Due to positive turnout of many businesses‚ cross-functional integrated systems is not only becoming a trend but will be here to stay. The whole system provides savings from time‚ cost and quality compared to manually re-entering of data from one business function system into another system especially if it is still on a non-integrated environment. Thru the integrated systems‚ the managers can have direct access to relevant information significant to
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Q1: There are two different types of cost accounting systems: Job order cost systems and process cost systems. How does management decide whether to use a job order cost system or a process cost system in any given manufacturing situation? Explain. Job order cost system is used in situations where many different products are produced each period. For example‚ a Levi Strauss clothing factory would typically make many different types of jeans for both men and women during a month. A particular order
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40 a- Cost of goods manufactured = Direct cost + Indirect cost = [Direct Cost of Material + Direct Cost of Labor] + [Indirect Cost of Material + Indirect Cost of Labor + Utilities Overhead] = Total Cost of Material + Total Cost of Labor + Utilities Overhead = 120‚000 + 90‚000 + 40‚000 = $ 250‚000 b- Total Cost of Operation = Cost of goods manufactured + Selling‚ General admin. and expenses. = 250‚000 + 60‚000 = $ 310‚000 c- Prime Cost =Direct Material Cost + Direct Labor
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1-1 Chapter 1 An Introduction to Managerial Accounting and Cost Concepts Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil Objectives 1. Comparison of Financial and Managerial 2. 3. 4. 5. 6. 7. 8. Accounting. General Cost Classifications. Product Cost versus Period Cost. Cost Classifications on Financial Statements. Cost Classifications for Predicting Cost Behavior. Cost Classification for Assigning Costs to Cost Objectives. Cost Classification for Decision Making.
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Issues Analyze Data Build Model Run Model Make Decision Management Accounting: Decision-making The Corporate Environment: Corporations are a conglomeration of people with a common purpose. The individuals seek to attain goals for the corporation‚ with the ultimate goal being profitability. In order to achieve this goal‚ management performs a variety of activities. 1) 2) 3) Planning: strategically deciding how‚ where and when to use the firm’s limited resources Directing & Motivating:
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BANK CHAPTER 1 Intercorporate Investments: An Overview MULTIPLE CHOICE Use the following information on a company’s investments in equity securities to answer questions 1- 4 below. The company’s accounting year ends December 31. | |Date of acquisition|Cost |Fair value |Date sold |Selling price | |Investment | | |12/31/10 | |
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