管理会计名词解释.doc

第二章 Cost object Anything for which cost data are desired. Examples of cost objects are products, customers, jobs, and parts of anization such as departments or divisions. Cost of goods manufactured The manufacturing costs associated with the goods that were fini shed during the period. Direct cost A cost that can be easily and conveniently traced toa specifi ed cost object Differential cost A difference in cost between two alternatives. Also see Incremental cost. Opportunity cost The potential benefi t that is given up when one alternative is selected over an-other. Sunk cost A cost that has already been incurred and that cannot be changed by any decision made now or in the future. 第三章 Allocation base A measure of activity such as direct labor-hours or machine-hours that is used to assign costs to cost objects. Cost driver A factor, such as machine-hours, beds occupied, computer time, or fl ight-hours, that causes overhead costs. Overapplied overhead A credit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost applied to Work in Process exceeds the amount of overhead cost actually incurred during a period. Underapplied overhead A debit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost actually incurred exceeds the amount of overhead cost ap-plied to Work in Process during a period 第四章 Conversion cos