Activity-Based Costing Total Running Time: 11:55 Activity Based Costing (ABC), Batch Level, Cost Cross Subsidization, Output Level, Product Sustaining Level Activity-Based Costing
Allocation of Common Costs and Shared Revenues Total Running Time: 10:32 Bundled Products, Common Cost, Revenue, Shared Revenues Allocation of Common Costs and Shared Revenues
Allocation of Support Department Costs, Common Costs, and Revenues: Basics Total Running Time: 09:49 Combined Rate, Operating Departments, Support Department Allocation of Support Department Costs, Common Costs, and Revenues: Basics
Allocation of Support Department Costs, Common Costs, and Revenues: Direct Method Total Running Time: 09:05 direct method, Operating Departments, Support Department Allocation of Support Department Costs, Common Costs, and Revenues: Direct Method
Allocation of Support Department Costs: Reciprocal Method Total Running Time: 17:20 Operating Departments, Reciprocal Method, Support Department Costs Allocation of Support Department Costs: Reciprocal Method
Allocation of Support Department Costs: Step Down Method Total Running Time: 12:26 Operating Departments, Step Down Method, Support Department Costs Allocation of Support Department Costs: Step Down Method
Budgeting Beginning the Process Total Running Time: 06:20 Product Budget, Revenue Budget, Target Ending Inventory Budgeting Beginning the Process
Budgeting Completing the Operating Budget Total Running Time: 07:39 Direct Materials Purchases Budget Budgeting Completing the Operating Budget
Budgeting Planning for Production Costs Total Running Time: 11:48 Direct Materials Usage Budget, Manufacturing Overhead Budget Budgeting Planning for Production Costs
Budgeting: The Cash Budget Total Running Time: 26:37 Cash Budget, Purchases Budgeting: The Cash Budget
Cost Allocation: Joint Products and Byproducts – Accounting for Byproducts Total Running Time: 04:29 cost allocation, joint products, philosophies of byproducts, production method, sales method Cost Allocation: Joint Products and Byproducts – Accounting for Byproducts
Cost Allocation: Joint Products and Byproducts – Introduction Total Running Time: 02:53 allocation, cost allocation, initial production process, joint products Cost Allocation: Joint Products and Byproducts – Introduction
Cost Allocation: Joint Products and Byproducts – Net Realizable Value Total Running Time: 08:11 gross margin percentage, joint cost allocation, net realizable value method Cost Allocation: Joint Products and Byproducts – Net Realizable Value
Cost Allocation: Joint Products and Byproducts – Physical Measure Total Running Time: 05:02 gross margin percentage, joint cost allocation, physical measure method Cost Allocation: Joint Products and Byproducts – Physical Measure
Cost Allocation: Joint Products and Byproducts – Sales Value at Split Off Total Running Time: 08:35 cost allocation, gross margin percentage, sales value at split-off method Cost Allocation: Joint Products and Byproducts – Sales Value at Split Off
Cost-Volume-Profit Analysis: After Tax Income Total Running Time: 11:29 After-Tax Income, Tax Rate Cost-Volume-Profit Analysis: After Tax Income
Cost-Volume-Profit Analysis: Basic Concepts Total Running Time: 07:29 contribution margin, Profit Equation, ratio, selling price, Variable Cost Per Unit Cost-Volume-Profit Analysis: Basic Concepts
Cost-Volume-Profit Analysis: Breakeven Total Running Time: 14:53 Break-Even Point (BEP), sensitivity analysis, Target Operating Income Cost-Volume-Profit Analysis: Breakeven
Cost-Volume-Profit Analysis: Management Tools and Risk Assessment Total Running Time: 12:58 Contribution Income Statement, Degree of Operating Leverage, Margin of Safety, Margin of Safety Percentage Cost-Volume-Profit Analysis: Management Tools and Risk Assessment
Cost-Volume-Profit Analysis: Target Operating Income Total Running Time: 12:02 Break-Even Point (BEP), sensitivity analysis, Target Operating Income Cost-Volume-Profit Analysis: Target Operating Income
Decision Making and Relevant Information Total Running Time: 12:10 Decison Making, differential analysis, Full Cost Solution, Relevant Cost Solution, Relevant Information Decision Making and Relevant Information
Determining How Costs Behave: Criteria for Evaluating Cost Drivers Total Running Time: 16:11 cost, Cost drivers, economic plausibility, goodness of fit Determining How Costs Behave: Criteria for Evaluating Cost Drivers
Determining How Costs Behave: Linear Functions (1) Total Running Time: 08:47 cost, cost estimation, fixed cost, learning curve, level of activity, linear, linear relationship, step, variable cost Determining How Costs Behave: Linear Functions (1)
Determining How Costs Behave: Linear Functions (2) Total Running Time: 09:12 cost estimation, high-low method, quantitative analysis, regression Determining How Costs Behave: Linear Functions (2)
Determining How Costs Behave: Variable Fixed, Mixed Total Running Time: 08:11 cost, cost volume profit, fixed cost, predictive value, presentation of costs, variable cost Determining How Costs Behave: Variable Fixed, Mixed
Flexible Budgets, Direct Cost Variances Flexible Budget Variances Total Running Time: 11:08 Efficiency Variance, Flexible Budget Variance, Price Variance, Selling Price Variance Flexible Budgets, Direct Cost Variances Flexible Budget Variances
Flexible Budgets, Direct Cost Variances Management Control Total Running Time: 08:29 Standard Cost, Standard Cost Accounting System Flexible Budgets, Direct Cost Variances Management Control
Flexible Budgets, Direct Cost Variances The Flexible Budget Total Running Time: 07:09 Flexible Budget, Sales Volume Variance Flexible Budgets, Direct Cost Variances The Flexible Budget
Flexible Budgets, Direct Cost Variances Using Formulas Total Running Time: 08:45 Efficiency Variance, Flexible Budget Variance, Price Variance, Sales Volume Variance, Selling Price Variance Flexible Budgets, Direct Cost Variances Using Formulas
Flexible Budgets, Direct Cost Variances What is a Variance Total Running Time: 08:33 Efficiency, Sales Volume, Static Budget, Static Budget Variance, variance Flexible Budgets, Direct Cost Variances What is a Variance
Flexible Budgets, Overhead Cost Variances Assigning Fixed Overhead Total Running Time: 05:24 Allocation Base, Allocation Rate, Fixed Overhead, Predetermined Rate Flexible Budgets, Overhead Cost Variances Assigning Fixed Overhead
Flexible Budgets, Overhead Cost Variances Assigning Variable Overhead Total Running Time: 06:41 Allocation Base, Allocation Rate, Predetermined Rate, Variable Overhead Flexible Budgets, Overhead Cost Variances Assigning Variable Overhead
Flexible Budgets, Overhead Cost Variances Fixed Overhead Variances Total Running Time: 12:16 Fixed Overhead Spending Variance, Production Volume Variance Flexible Budgets, Overhead Cost Variances Fixed Overhead Variances
Flexible Budgets, Overhead Cost Variances Variable Overhead Variances Total Running Time: 14:53 Flexible Budget, Static Budget Variance, Variable Overhead Efficiency Variance, Variable Overhead Spending Variance Flexible Budgets, Overhead Cost Variances Variable Overhead Variances
Getting Overhead Variances into the Accounting Records Total Running Time: 20:10 Fixed Overhead Spending Variance, Variable Overhead Efficiency Variance, Variable Overhead Spending Variance Getting Overhead Variances into the Accounting Records
Introduction to Cost Terms: Business Sectors and Inventory Costs Total Running Time: 08:15 Conversion Cost, Direct Materials, Finished Goods, Overhead, Period Costs, Prime Cost, product costs, Work In Progress Introduction to Cost Terms: Business Sectors and Inventory Costs
Introduction to Cost Terms: Flow of Inventoriable Costs Total Running Time: 16:12 Cost of Goods, Cost of Goods Manufactured (COGM), Cost of Goods Sold (COGS), Direct Materials Used, Flow of Inventorial Costs, Gross Margin, Gross Profit Introduction to Cost Terms: Flow of Inventoriable Costs
Introduction to Cost Terms: The Basics Total Running Time: 20:21 Actual Cost, Budget Cost, cost allocation, Cost Assignment, Cost Tracing, Direct Cost, fixed cost, Indirect Cost, Total Cost, Unit Cost, variable cost Introduction to Cost Terms: The Basics
Inventory Costing and Capacity Analysis: Impact on Financial Statements Total Running Time: 15:20 absorption costing, Operating income, variable costing Inventory Costing and Capacity Analysis: Impact on Financial Statements
Inventory Costing and Capacity Analysis: Measures of Capacity Total Running Time: 06:01 capacity, denominator-level choices, measures of capacity Inventory Costing and Capacity Analysis: Measures of Capacity
Inventory Costing and Capacity Analysis: Philosophy Total Running Time: 05:04 absorption costing, Operating income, variable costing Inventory Costing and Capacity Analysis: Philosophy
Job Costing Adjusting MOH Over- or Under-Allocated Total Running Time: 15:13 MOH, Pro Rate Job Costing Adjusting MOH Over- or Under-Allocated
Job Costing Building Blocks Total Running Time: 09:08 cost allocation, job costing, process costing Job Costing Building Blocks
Job Costing Flow of Costs through the Accounting Records Total Running Time: 17:31 Cost of Goods Sold (COGS), Finished Goods, Manufactured Overhead Allocated, Manufactured Overhead Control, Work in Process Job Costing Flow of Costs through the Accounting Records
Job Costing Predetermined Rates Total Running Time: 08:53 Normal Costing, Predetermined Allocation Rate Job Costing Predetermined Rates
Master Budget and Responsibility Accounting PT1 Total Running Time: 04:54 Budget, Financial Budget, Operation Budget, Operation Plan, Strategic Plan Master Budget and Responsibility Accounting PT1
Master Budget and Responsibility Accounting PT2 Total Running Time: 05:37 Budgetary Tracks, Cost Center, Kaizen Budgeting, Profit Center, Responsibility Accounting, Revenue Center Master Budget and Responsibility Accounting PT2
Non-linear Cost Behavior: Cumulative Average-Time Learning Curve Model Total Running Time: 10:47 Non-linear Cost Behavior: Cumulative Average-Time Learning Curve Model
Non-linear Cost Behavior: Incremental Unit-Time Learning Curve Model Total Running Time: 12:09 Non-linear Cost Behavior: Incremental Unit-Time Learning Curve Model
Strategy, Balanced Scorecard, Strategic Profitability Analysis Balanced Scorecard Total Running Time: 05:37 Balanced Scorecard (BSC), four perspectives, goals, Strategic Plan Strategy, Balanced Scorecard, Strategic Profitability Analysis Balanced Scorecard
Strategy, Balanced Scorecard, Strategic Profitability Analysis Evaluate Strategy through Change in income Total Running Time: 09:28 change in income, fixed cost, Revenue, variable cost Strategy, Balanced Scorecard, Strategic Profitability Analysis Evaluate Strategy through Change in income
Strategy, Balanced Scorecard, Strategic Profitability Analysis Revisit Budget Planning Total Running Time: 05:18 five forces, reengineering, strategy, two strategy models Strategy, Balanced Scorecard, Strategic Profitability Analysis Revisit Budget Planning
The Manager and Management Accounting: What is Cost Accounting? Total Running Time: 12:30 cost accounting, Ethical Standards, Management Accounting, strategy The Manager and Management Accounting: What is Cost Accounting?
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