목차
- 1. Introduction to Managerial Accounting1h 36m
- 2. Job Order Costing42m
- 3. Process Costing1h 1m
- 4. Cost Behavior1h 27m
- 5. Cost-Volume-Profit-Analysis1h 25m
- 6. Variable Costing29m
- 7. Activity-Based Costing43m
- 8. The Master Budget3h 56m
- Introduction to Budgeting4m
- Benefits of Budgeting4m
- Types of Budgets7m
- Overview of Master Budgeting11m
- Sales Budget14m
- Production Budget21m
- Direct Materials Budget23m
- Direct Labor Budget8m
- Manufacturing Overhead Budget11m
- Ending Finished Goods Inventory Budget11m
- Operating Expenses Budget9m
- Capital Expenditures Budget7m
- Cash Budget1h 1m
- Budgeted Income Statement9m
- Budgeted Balance Sheet31m
- 9. Flexible Budgets40m
- 10. Standard Costs and Variances36m
- 11. Performance Evaluation & The Balanced Scorecard34m
- 12. Decision Making20m
- 13. Capital Budgeting46m
- 14. Statement of Cash Flows2h 24m
- 15. Financial Statement Analysis5h 27m
- Horizontal Analysis14m
- Vertical Analysis23m
- Common-sized Statements5m
- Trend Percentages7m
- Discontinued Operations and Extraordinary Items6m
- Introduction to Ratios8m
- Ratios: Earnings Per Share (EPS)10m
- Ratios: Working Capital and the Current Ratio14m
- Ratios: Quick (Acid Test) Ratio12m
- Ratios: Gross Profit Rate9m
- Ratios: Profit Margin7m
- Ratios: Quality of Earnings Ratio8m
- Ratios: Inventory Turnover10m
- Ratios: Average Days in Inventory9m
- Ratios: Accounts Receivable (AR) Turnover9m
- Ratios: Average Collection Period (Days Sales Outstanding)8m
- Ratios: Return on Assets (ROA)8m
- Ratios: Total Asset Turnover5m
- Ratios: Fixed Asset Turnover5m
- Ratios: Profit Margin x Asset Turnover = Return On Assets9m
- Ratios: Accounts Payable Turnover6m
- Ratios: Days Payable Outstanding (DPO)8m
- Ratios: Times Interest Earned (TIE)7m
- Ratios: Debt to Asset Ratio5m
- Ratios: Debt to Equity Ratio5m
- Ratios: Payout Ratio5m
- Ratios: Dividend Yield Ratio9m
- Ratios: Return on Equity (ROE)10m
- Ratios: DuPont Model for Return on Equity (ROE)20m
- Ratios: Free Cash Flow10m
- Ratios: Price-Earnings Ratio (PE Ratio)7m
- Ratios: Book Value per Share of Common Stock7m
- Ratios: Cash to Monthly Cash Expenses8m
- Ratios: Cash Return on Assets7m
- Ratios: Economic Return from Investing6m
- Ratios: Capital Acquisition Ratio6m
8. The Master Budget
Direct Materials Budget
객관식
A furniture maker has set the following Total Units to Produce for the coming three months:
Each unit requires 2 boards of plywood that can be purchased for \$16 a piece. The inventory manager keeps a safety stock equivalent to 5% of the following month’s Total Units to Produce. Calculate the budgeted Total Direct Materials Cost in the month of May.
A
\$11,552
B
\$12,160
C
\$12,176
D
\$12,528
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