اذهب الي المحتوي

Part 2 – Section B.2. Measurement concepts


المشاركات الموصى بها

???? demonstrate an understanding of the behavior of fixed and variable costs in the long and short terms and how a change in assumptions regarding cost type or relevant range affects these costs ???? recognize cost objects and cost pools and assign costs to appropriate activities ???? demonstrate an understanding of the nature and types of cost drivers and the causal relationship that exists between cost drivers and costs incurred ???? demonstrate a thorough understanding of the various methods for measuring costs and accumulating work-in-process and finished goods inventories and a basic understanding of how inventories are relieved ???? identify and calculate the components of cost measurement techniques such as actual costing, normal costing, and standard costing; recognize the appropriate use of each technique; and describe the benefits and limitations of each technique ???? demonstrate an understanding of the characteristics of variable costing and absorption costing and the benefits and limitations of these measurement concepts ???? calculate inventory costs using both variable costing and absorption costing ???? demonstrate an understanding of how the use of variable costing or absorption costing affects the value of inventory, cost of goods sold, and operating income ???? recognize the appropriate use of joint product and by-product costing and demonstrate an understanding of concepts such as split-off point and separable costs ???? determine the allocation of joint product and by-product costs using the physical measure method, the sales value at split-off method, gross profit (gross margin) method, and the net realizable value method; and describe the benefits and limitations of each method

 

" وَقُلْ رَبِّ زِدْنِي عِلْمًا "

Abdelhamid M

Auditor

رابط هذا التعليق
شارك على مواقع اخرى

انشئ حساب جديد او قم بتسجيل دخولك لتتمكن من اضافه تعليق جديد

يجب ان تكون عضوا لدينا لتتمكن من التعليق

انشئ حساب جديد

سجل حسابك الجديد لدينا في الموقع بمنتهي السهوله .

سجل حساب جديد

تسجيل دخول

هل تمتلك حساب بالفعل ؟ سجل دخولك من هنا.

سجل دخولك الان
×
×
  • اضف...