AFM102January192011

AFM102January192011 - Introduction to Management Accounting...

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Click to edit Master subtitle style 5/11/11 © Anthony Atkinson Introduction to Management Accounting January 19, 2011 Cost Flows in Organizations 11
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5/11/11 © Anthony Atkinson Key Topics in Today’s Class Cost flows in organizations Manufacturing Retail Service Product and Period costs Financial accounting perspective Management accounting perspective 22
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5/11/11 © Anthony Atkinson Cost Flows in Manufacturing 33
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5/11/11 © Anthony Atkinson Video – Machine Intensive The following video illustrates the manufacturing process that is machine intensive for a simple product. http://www.youtube.com/watch?v=gk0jhLfpRA Take note of two things The materials used to make the product The people involved 44
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5/11/11 © Anthony Atkinson Video Highlights Virtually no manual intervention Mixing ingredients Quality testing Set up of production lines for various pizzas Recovery of raw materials dough Rejection of defective product by 55
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This note was uploaded on 05/11/2011 for the course AFM 102 taught by Professor R.ducharme during the Spring '09 term at Waterloo.

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AFM102January192011 - Introduction to Management Accounting...

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