Y2 - Management Accounting 1 for Economics

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26tentamens

Lectures

Week 1

Universiteit van Amsterdam · Economics and Business Economics

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Chapters (1-4)
What does it cost? Costs and cost objects
Direct and indirect costs (1): Variable costs: costs that change when the volume of products or services changes.
Direct and indirect costs (2):
Costing of products and services: job and process costing
Normal and actual costs:
Dealing with differences between normal and actual costs:
Process costing: when there are many similar units
Dealing with work-in-process: equivalent units
Opening work-in-process and changes in cost levels
Weighted average and FIFO:

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