docstxt/134833060838.txt
Cost Accounting. Chapter 1 Management accounting measures, analyzes, and reports financial and no financial information that helps managers make decisions to fulfill the goals of an organization. Financial accounting focuses on reporting to external parties such as investors, government agencies, banks and suppliers. It measures and records business transactions and provides financial statements that are based on GAAP. Cost accounting measures, analyzes, and reports financial and no financial information relating to cost of acquiring or using resources in an organization. Value-chain analysis: sequence of business functions in which customer usefulness is added to products and services. 1. Research and development 2. Design of products, services, or processes 3. Production 4. Marketing 5. Distribution 6. Customer service. Supply chain describes the flow of goods, services, and information from the initial sources of materials and servic...
Võõrkeelne kirjandus · Introduction to cost accounting · Don R. Hansen, Maryanne M. Mowen United States : South-Western, Division of Thomson Learning, 2010 · Cost Accouting Principles · Cecily A. Raiborn, Michael R. Kinney United States : South-Western, Division of Thomson Learning, 2010 · Management and cost accouting · Colin Drury London: Cengage Learning, 2008 · Cost accouting: a managerial emphasis · Charles T. Horngren, Srikant M. Datar, georga Foster Upper Saddle River, NJ : Pearson Prentice Hall, c2006. 4 Põhimõisted · Kulud Kulu on majandusliku kasu vähenemine aruandeperioodil vara vähenemise, ammendumise või amortisatsioonina või kohustuste tekkimisena, mille tulemusena omakapital väheneb, välja arvatud omakapitali arvel omanikele tehtud väljamaksed. (SME IFRS 2.23).
JÄÄKTULU 2 (allüksuse juhi poolt kontr. JT) 480 200 280 -20 Miinus TEISTE (KÕRGEMALT) POOLT KONTR. 200 90 110 20 JÄÄKTULU 3 (allüksuse juhi poolt kontr.) 280 110 170 -40 Miinus JAOTAMATA KULUD 100 JÄÄKTULU 4 180 (Allikas: Horngren, C. Sunderem,G. Management Accounting. 1993) VASTUTUSKESKUSTE TEGEVUSE HINDAMINE Tallina filia Tartu Pärnu Kokku Müügitulu 3000 1600 1500 6100 Kulud -2200 -1125 -1200 -4525 Ärikasum 800 475 300 1575
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