Nội dung text B9 02_Cost Concepts and CVP Analysis.pdf
REO CPA Professional Review ISO 9001:2015 Certified COST CONCEPTS AND CVP ANALYSIS DYAN NICOLE M. FRANCISCO, CPA
REO CPA Professional Review ISO 9001:2015 Certified REO.CPA.ACADEMICS.F210.00 MS FACE TO FACE DISCUSSION Direct Cost Indirect cost Direct Materials Direct Labor Overhead Costs Prime Cost Conversion Cost Office General and Administrative Expense Selling and Distribution Expense INVENTORIABLE COSTS OPERATING EXPENSE