User contributions for Sfg02

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28 January 2014

27 January 2014

  • 18:2218:22, 27 January 2014 diff hist +229‎ N Weighted-average Method ‎ Created page with "{{Learning concept |Description=A process costing method that blends together units and costs from both the current and prior periods. |Wikipedia reference=http://en.wikipedia..." current
  • 18:2118:21, 27 January 2014 diff hist +166‎ N Processing Department ‎ Created page with "{{Learning concept |Description=An organizational unit where work is performed on a product and where materials, labor, or overhead costs are added to the product. }}" current
  • 18:2018:20, 27 January 2014 diff hist +196‎ N Process Costing ‎ Created page with "{{Learning concept |Description=A costing method used when essentially homogeneous products are produced on a continuous basis. |Wikipedia reference=http://en.wikipedia.org/wi..." current
  • 18:1918:19, 27 January 2014 diff hist +147‎ N Operation Costing ‎ Created page with "{{Learning concept |Description=A hybrid costing system used when products have some common characteristics and some individual characteristics. }}" current
  • 18:1718:17, 27 January 2014 diff hist +200‎ N Equivalent Units of Production (Weighted-Average Method) ‎ Created page with "{{Learning concept |Description=The units transferred to the next department (or to finished goods) during the period plus the equivalent units in the department's ending work..." current
  • 18:1518:15, 27 January 2014 diff hist +304‎ N Equivalent Units ‎ Created page with "{{Learning concept |Description=The product of the number of partially completed units and their percentage of completion with respect to a particular cost. Equivalent units a..." current
  • 17:3017:30, 27 January 2014 diff hist +314‎ N Spending Variance ‎ Created page with "{{Learning concept |Description=The difference between how much a cost should have been, given the actual level of activity, and the actual amount of the cost. A favorable (un..." current
  • 17:2817:28, 27 January 2014 diff hist +325‎ N Revenue Variance ‎ Created page with "{{Learning concept |Description=The difference between how much the revenue should have been, given the actual level of activity, and the actual revenue for the period. A favo..." current
  • 17:2617:26, 27 January 2014 diff hist +146‎ N Planning Budget ‎ Created page with "{{Learning concept |Description=A budget created at the beginning of the budgeting period that is valid only for the planned level of activity. }}" current
  • 17:2617:26, 27 January 2014 diff hist +157‎ N Flexible Budget ‎ Created page with "{{Learning concept |Description=A report showing estimates of what revenues and costs should have been, given the actual level of activity for the period. }}" current
  • 17:2117:21, 27 January 2014 diff hist +328‎ N Activity Variance ‎ Created page with "{{Learning concept |Description=The difference between a revenue or cost item in the static planning budget and the same item in the flexible budget. An activity variance is d..." current
  • 17:0417:04, 27 January 2014 diff hist +94‎ N Unit-level Activities ‎ Created page with "{{Learning concept |Description=Activities that are performed each time a unit is produced. }}" current
  • 17:0317:03, 27 January 2014 diff hist +92‎ N Transaction Driver ‎ Created page with "{{Learning concept |Description=A simple count of the number of times an activity occurs. }}" current
  • 17:0117:01, 27 January 2014 diff hist +147‎ N Second-stage Allocation ‎ Created page with "{{Learning concept |Description=The process by which activity rates are used to apply costs to products and customers in activity-based costing. }}" current
  • 16:5916:59, 27 January 2014 diff hist +21‎ Organization-sustaining Activities ‎No edit summary current
  • 16:2316:23, 27 January 2014 diff hist +170‎ N Product-level Activities ‎ Created page with "{{Learning concept |Description=Activities that relate to specific products that must be carried out regardless of how many units are produced and sold or batches run. }}" current
  • 16:2116:21, 27 January 2014 diff hist +170‎ N Organization-sustaining Activities ‎ Created page with "{{Learning concept |Description=Activities that relate to specific products that must be carried out regardless of how many units are produced and sold or batches run. }}"
  • 16:1916:19, 27 January 2014 diff hist +143‎ N First-stage Allocation ‎ Created page with "{{Learning concept |Description=The process by which overhead costs are assigned to activity cost pools in an activity-based costing system. }}" current
  • 16:1816:18, 27 January 2014 diff hist +99‎ N Duration Driver ‎ Created page with "{{Learning concept |Description=A measure of the amount of time required to perform an activity. }}" current
  • 16:1716:17, 27 January 2014 diff hist +138‎ N Customer-level Activities ‎ Created page with "{{Learning concept |Description=Activities that are carried out to support customers, but that are not related to any specific product. }}" current
  • 16:1516:15, 27 January 2014 diff hist +281‎ N Batch-level Activities ‎ Created page with "{{Learning concept |Description=Activities that are performed each time a batch of goods is handled or processed, regardless of how many units are in the batch. The amount of ..." current
  • 16:1316:13, 27 January 2014 diff hist +183‎ N Activity Measure ‎ Created page with "{{Learning concept |Description=An allocation base in an activity-based costing system; ideally, a measure of the amount of activity that drives the costs in an activity cost ..." current
  • 16:1216:12, 27 January 2014 diff hist +154‎ N Activity Cost Pool ‎ Created page with "{{Learning concept |Description=A "bucket" in which costs are accumulated that relate to a single activity measure in an activity-based costing system. }}" current
  • 16:0916:09, 27 January 2014 diff hist +231‎ N Activity-based Management (ABM) ‎ Created page with "{{Learning concept |Description=A management approach that focuses on managing activities as a way of eliminating waste and reducing delays and defects. |Wikipedia reference=h..." current
  • 15:2515:25, 27 January 2014 diff hist +317‎ N Activity-based Costing (ABC) ‎ Created page with "{{Learning concept |Description=A costing method based on activities that is designed to provide managers with cost information for strategic and other decisions that potentia..." current
  • 15:2015:20, 27 January 2014 diff hist −86‎ Activity ‎No edit summary current
  • 15:2015:20, 27 January 2014 diff hist +87‎ Activity ‎No edit summary
  • 15:1415:14, 27 January 2014 diff hist +213‎ N Action Analysis Report ‎ Created page with "{{Learning concept |Description=A report showing what costs have been assigned to a cost object, such as a product or customer, and how difficult it would be to adjust the cos..." current
  • 14:1214:12, 27 January 2014 diff hist +98‎ N Variable Expense Ratio ‎ Created page with "{{Learning concept |Description=A ratio computed by dividing variable expenses by dollar sales. }}" current
  • 14:1114:11, 27 January 2014 diff hist +111‎ N Target Profit Analysis ‎ Created page with "{{Learning concept |Description=Estimating what sales volume is needed to achieve a specific target profit. }}" current
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