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Professor Bassell 2011年9月5日
1 Cost Classifications 58:19 A discussion of managerial accounting concepts by Professor Myles Bassell. Professor Bassell discusses cost classifications and cost behavior. He explains manufacturing costs and non-manufacturing costs. Professor Bassell mentions the difference between financial and managerial accounting and product costs and period costs. He discusses the 3 components of product costs: direct materials, direct labor, and manufacturing overhead. Professor Bassell emphasizes that products costs are inventoriable costs that are included in the cost of goods sold at the time the product is sold. He discusses direct, indirect, fixed, and variable costs.
2 Job Order Costing, Process Costing, Job Cost Sheet 1:17:24
3 Activity Based Costing 54:21
4 Activity Based Costing, Process Costing 2:12:17
5 Cost Behavior, High Low Method 2:03:01
6 Contribution Margin, Break-even point, CM Income Statement 2:12:13
7 Cost Volume Profit 1:18:17
8 Contribution Margin Ratio, Break-even point 2:25:52
9 Standard Costs and Variances 1:21:41
10 Relevant costs, Sunk Costs, Return on Investment, Cost Center 39:49
