p2 2b cogm and cogs managerial accounting

Production: the collection and assembly of resources to produce a product or deliver a service. Design: the detailed development and engineering of products, services, or processes.

Research and development: the creation and development of ideas related to new products, services, or processes. Descriptions of the six business functions in the value chain are as follows: 1. C Analysis of divisional performance A Costing for income tax purposes B Determining how many units to produce in the coming week 1–2. To use the hypertext links, simply click on the icon and it will automatically transport you to that location.Ĭhapter 1 Cost Accounting: How Managers Use Cost Accounting Information All other icons are indicators of hypertext links. The arrow to the left of the list indicates that it is a folder containing subentries associated with its main entry. (See next entry for bookmark explanation.) This is a sample of the bookmarks that will display when the Bookmarks and Page button is used. Click the Bookmarks and Page button (second from the left on toolbox) to open the overview area and display bookmarks created for the document. Only the page you want to view will be showing. Click the Page Only button (first on the left side of toolbox) to close the overview area of the window. The Fit Width button scales the page width to fill the window. The Fit Page button scales the entire page down to fit within the window. The Actual Size button displays the page at 100 percent. The Go Back and Go Forward buttons allow you to retrace your steps in a document, moving to each view in the order visited. The two icons,, allow you to view pages one at a time, forwards and backwards. The last icon,, allows you to move quickly to the last page. The first icon,, allows you to move quickly to the first page of the book. (Click on the icon, then click on your page.) These four icons are used to access pages one at a time. The magnifying glass containing “–” reduces your page.

The magnifying glass with the “+” enlarges your page. Please print out a copy for future reference. The following chart is to be used as a guide as to how to move about this document easily. Within this file, there have been hypertext links created to allow you to quickly access various subjects. How to Use this File This file contains an entire manual for your use. Performance Evaluation in Decentralized OrganizationsĬhapter 22 Nonfinancial Performance MeasuresĬhapter 25 Management Ethics and Financial FraudĬhapter 26 Revenue, Mix and ield VariancesĬhapter 14 Differential Cost and Revenue Analysis Table of Contents Chapter 1 Cost Accounting: How Managers User Cost Accounting InformationĬhapter 3 Cost System Design: An OverviewĬhapter 15 Using Differential Analysis for Production DecisionsĬhapter 18 Flexible Budgeting and Performance EvaluationĬhapter 19 Performance Evaluation: Cost VariancesĬhapter 20 Chapter 7 Allocating Costs to Departments MICHAEL MAHER University of California, Davis COST ACCOUNTING Creating Value for Management

P2 2b cogm and cogs managerial accounting