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701211-บทที่ 1 แนวคิดเกี่ยวกับต้นทุนและการจำแนกประเภทต้นทุน
701211-บทที่ 1 แนวคิดเกี่ยวกับต้นทุนและการจำแนกประเภทต้นทุน
701211-บทที่ 1 แนวคิดเกี่ยวกับต้นทุนและการจำแนกประเภทต้นทุน
Chapter 1
Decision Making 04
Types of Accounting Information
Financial Managerial
Accounting Accounting
- Selling expenses
- Administrative expenses
Manufacturing
- Utilities
- Factory rent
Materials - Depreciation- machinery
Labor
Goods
Prime Cost
Conversion Cost
12
Direct Direct Factory Product
Materials Labor Overhead Cost
Engine Labor
Utilities &
Wheel Depreciation-
machinery
For predicting cost
Baht Baht
1,000
500
100
100
Unit Unit
1 5 10 1 5 10
Y = bX
Fixed Costs
Example: Factory rental at 100,000 Baht
Rental Cost
Number of
product Per Unit Amount
1 100,000 100,000
10 10,000 100,000
50 2,000 100,000
Fixed Costs
Total Cost Unit Cost
Baht Baht
100,000
100,000
Unit Unit
1 5 10
Y=a
Mixed Costs: Semivariable cost
Example: Land line telephone
Baht
100
Unit
Y = a + bX
Mixed Costs: Semifixed cost
Example: 1 supervisor (salary 30,000 baht) can look after 1,000 tons per month
Baht
90,000
60,000
30,000
Unit
1,000 2,000 3,000
Y = a1 , a2 , … , an
For assigning costs to cost objects
Cost Object Anything for which costs are accumulated. For example, goods,
product department.
1. Direct Costs: Costs which can be easily and conveniently traced to the cost
object.
2. Indirect Costs / Common Costs: Costs which have no direct relationship
with the cost object and cannot be easily and conveniently traced to the
cost object.
For business unit planning and control