Principles of Managerial Accounting · 免费预览
非制造业环境中的作业成本法
作业成本法适用于任何交付可区分项目或业务的企业，包括服务型机构、非营利组织和政府承包商；它像处理制造业作业一样跟踪每项业务的成本。
1. Services as jobs
Services as jobs
2. What replaces the inventory accounts
What replaces the inventory accounts
3. Nonprofits and grants
Nonprofits and grants
4. Government contracting
Government contracting
5. Service direct material equivalent
In a consulting engagement, what plays the role of direct materials in a manufacturing job?
6. Nonprofit overhead rates
Why do nonprofit grants negotiate overhead allocation rates in advance?
7. Government contract requirement
Why is job order costing mandatory for government contractors?
8. Engagement WIP meaning
In a service firm, what does engagement work in process hold?
9. Grant term for shared costs
Costs shared across nonprofit programs, allocated by negotiated rates, are called ____ costs. One word.
10. Deliverable replaces unit
In government contracting, the contract's ____ replaces the manufacturing unit on the job cost sheet. One word.