Download e-book for iPad: Controllership: The Work of the Managerial Accountant by Steven M. Bragg

By Steven M. Bragg

ISBN-10: 0470481986

ISBN-13: 9780470481981

Ultra-modern controllers aren't any longer noticeable as technicians who strategy transactions; they're now noticeable as enterprise executives with a wide-ranging wisdom of overall company operations, most sensible practices, and company process. delivering a finished evaluation of the jobs and tasks of controllers in trendy setting, this 8th version of Controllership keeps to supply controllers and vice presidents of finance with all elements of administration accounting from the controller's point of view, together with inner regulate, revenue making plans, rate keep watch over, stock, and monetary disclosure.

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Sample text

The ABC methodology is a much more accurate way to associate overhead costs with specific activities, which in turn can be assigned to product costs. Its main advantage is that it builds a direct correlation between the occurrence of an activity and related overhead costs, so that changes in the activity can be reliably expected to result in corresponding changes in the overhead costs. This results in valuable information for the management team, which uses it not only to gain some measure of control over its overhead costs, but also to gain an understanding of which products use more activities (and therefore overhead costs) than others.

Costs are collected in bulk for entire time periods, and then allocated out to the volume of entire production runs during that period. This results in a fair degree of accuracy when costs are averaged out and assigned to individual units. However, some degree of estimation is required when determining total production quantities completed, since some units may be only partially completed at the end of the production period. Consequently, there is some room for variation in final production costs.

Once overhead costs have been assigned to specific products, they follow the usual pattern of being moved to the finished goods inventory while their associated completed products are held in storage, and from there to the cost of goods sold upon sale of the product. The allocation of costs to specific jobs can be delayed for some time under the actual cost overhead allocation method, because some costs can be compiled only at the end of the month, or perhaps not until several weeks thereafter. This is a problem for those companies that want more immediate costing information.

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Controllership: The Work of the Managerial Accountant by Steven M. Bragg


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