4 DE AGOSTO DE 2021
ACCT 3055 (32197)
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Buscar el calendario para hacer las tareas, asignaciones y quizes.
Para el LUNES hacer quiz y asignación AGOSTO 9
Agosto 30 aprox el examen
Capítulo 1
Fundamentals of Cost Accounting
Determinar el costo, generar ganancia (propósito de montar un negocio)
Contabilidad financiera comunicar a los usuarios que pasa en la empresa, buscar inversionistas
Information for decision making
Value chain
oThe value chain describes a set of activities that transforms raw material and
resources into goods
Value chain components
oResearch and development, design, purchasing
oProduction
oMarketing sales, distribution, customer service
Accounting system
oFinancial accounting = financial positing and income
oCost accounting = information about cost
oThe primary purpose of financial accounting is to provide investors and creditors
information regarding company and management performance.
oThe financial data prepared for this purpose are governed by generally accepted
accounting principles (GAAP) in the United States and by international financial
reporting standards (IFRS) in many other.
oIn contrast, cost data for managerial use need not comply with GAAP or IFRS.
Costumers of Accounting
oAccountants must work with the users of cost accounting information to provide
the best possible information for managerial purpose.
oDifferent uses of accounting information require different types of accounting
information.
Cost for control and evaluation
