Principles of Managerial Accounting · 免费预览
商品经营组织、制造组织和服务组织
这三种组织类型的区别在于：它们是转售商品、将原材料加工为产品，还是提供无形服务；这一区别会影响它们计量和报告的每一项成本。
1. Three business models
Three business models
2. Cost categories across the models
Cost categories across the models
3. The manufacturer's layered inventories
The manufacturer's layered inventories
4. Service cost structure
Service cost structure
5. Model identification
A bakery buys flour and sugar and converts them into bread for sale. Which type of organization is it?
6. Manufacturer's three inventories
Which three inventory accounts does a manufacturer carry?
7. Service inventory trait
Why do service organizations typically carry little or no goods inventory?
8. Utilization analogy
In service organizations, what metric plays the role that inventory turnover plays in merchandising?
9. Manufacturer cost categories count
Manufacturing cost is built from direct materials, direct labor, and manufacturing ____. One word.
10. Work in process definition
Inventory of units started but not yet completed is called work in ____. One word.