Activity-Based Costing

Total Running Time: 11:55

activity based costing, 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

capacity, Combined Rate, fixed, Operating Department, Support Department, variable

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

Breakeven Point, 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

Breakeven Point, 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

activity level, cost, cost volume profit analysis, 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 Manufactured, cost of goods sold, 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 Base, Cost Pool, 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, 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

7 Steps, 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, 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?