Y2 - Managerial Finance and Accounting

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1. Chapter 3 – Cost assignment
2. Assignment of direct and indirect costs
3. Different costs for different purposes
4. Cost-benefit issues and cost systems design
5. Assigning direct costs to cost objects
6. Plant-wide overhead rates
7. The two-stage allocation process
8. An illustration of the 2-stage process for a traditional costing system
9. Illustration of the 2-stage allocation process for an ABC system
10. Extracting relevant cost for decision-making
11. Budgeted overhead rates
12. Under- and over-recovery of overheads
13. Non-manufacturing overheads
14. Cost assignment in non-manufacturing organisations
15. Indirect cost assignment process
16. Appendix 3.1: inter-service department reallocations
17. Chapter 4: Accounting Entries for a Job Costing System