AKUNTANSI MANAJEMEN HANSEN MOWEN PDF

CHAPTER 9. STANDARD COSTING: A MANAGERIAL CONTROL TOOL QUESTIONS FOR WRITING AND DISCUSSION 1. Standard costs are essentially . Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 1 – Free download as PDF File .pdf), Text File .txt) or read online for free. Solution Manual, Managerial Accounting Hansen Mowen 8th Editions_ch 15 – Free download as PDF File .pdf), Text File .txt) or read online for free.

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Describe the traditional inventorymanagement model.

Abdul Koid Zaelani: PPT Buku 1 Akuntansi Manajerial Hansen Mowen.

LO 1Total cost TC equation LO 4Purchasing agent Economic OrderQuantity LO 1 6. State the purpose of a standard cost sheet.

If variances are significant, that isif they are beyond our controllimits, they should be investigatedif it is cost beneficial to do so.

DefinitionIs a model that calculates thebest quantity to order orproduce. DefinitionIs a demand-pullmanufacturing system thatrequires goods to be pulledthrough the system by presentdemand.

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Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9

Fixed OverheadVolume VarianceFixed overhead volume variance measures theeffect of actual output differing from outputused to compute predetermined standard fixedoverhead rate. Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. DefinitionTell the amount of input thatshould be used per unit ofoutput. Total CostTotal cost looks at all inventory costs. DefinitionIs the limitation xkuntansi or productdemand.

Total VariableOverhead VarianceTotal overhead variance is the differencebetween actual and applied variable overhead.

Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 14

Itincludes things such as indirectmaterials, indirect labor, electricitymaintenance, etc. Ideal standards only work underperfect conditions.

Post on May views. DefinitionTell the amount that should bepaid for the quantity of inputused. Tell how unit standards are set; whystandard costing systems are adopted. Attainablestandards can be achieved underefficient operating conditions.

Subordinate everything to decision made in 2 above4. Repeat processLO 3 Increase ordecrease in these items is beyondcontrol of managers.

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Prepare journal entries for variances Appendix. Does not mean good orbad!

Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9

BackgroundThe total cost TC formula includes thefollowing: Safety StockSafety stock provides a buffer akunfansi reorder point. The EOQ model willcompute manakemen cheapestbatch order size. Increase or decreasein these items is beyond control ofmanagers. Enter the order quantityinto the TC equation in It includesthings such as salaries, depreciation,taxes, and insurance. JITShutdowns are caused by: Thomson, the Star Logo, andSouth-Western are trademarks used herein under license. How much should be ordered produced?

DefinitionAre those constraintswhose available resourcesare fully utilized. LO 2promote product quality. Discuss JIT inventory management. When should the order beplaced setup done? Published on Nov View Download LO 1EOQ equation