Catalog Content |
Introduction and Overview; Introduction to Standard Costs and Differences: Raw material and material costs, Labor costs, General Production Costs and Cost Allocation First Stage: Furnace depreciation, Workplace expenses; General Production Costs and Cost Allocation Second and Third Stages and Activity-Based Costing: Fusion work cost calculation, Hot glass work cost calculation, Cold glass work cost calculation, Other furnace works cost calculation; Order Cost System; Phase Cost System: Having more than one phase, Production losses, Wastes, Material, Labor, Overhead expenses and differences calculation, Effects of standard cost and variances. |