دانلود مقاله ISI انگلیسی شماره 49654
عنوان فارسی مقاله

ریسک های سفارش پارچه : یک منبع آموزشی در کار هزینه یابی برای دوره مقدماتی حسابداری مدیریتی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49654 2013 30 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
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عنوان انگلیسی
Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Accounting Education, Volume 31, Issue 4, December 2013, Pages 400–429

کلمات کلیدی
کار هزینه یابی - حسابداری مدیریتی مقدماتی - یادگیری فعال - منابع آموزشی
پیش نمایش مقاله
پیش نمایش مقاله ریسک های سفارش پارچه : یک منبع آموزشی در کار هزینه یابی برای دوره مقدماتی حسابداری مدیریتی

چکیده انگلیسی

Job costing is a core foundational concept in the introductory managerial accounting course. The purpose of this instructional resource (IR) is to provide a thorough hands-on, active learning resource that will allow introductory students to experience a full set of accounting and management activities necessary to produce a job and assign production costs to it. For example, the IR requires students to analyze overhead costs, determine the optimal job size, schedule production, calculate the amount of materials to purchase, complete material requisitions, update raw materials records, analyze labor time records, complete a job cost record and address critical thinking questions. The IR was developed for use in a “flipped classroom” in which students work under the guidance of the instructor, but could alternatively be assigned as an unsupervised out-of-class assignment or on-line project. Since the IR was specifically developed as a learning tool for novice introductory managerial accounting students, adequate guidance is provided throughout the activity. However, to add realism and challenge students to think beyond the confines of simple mechanics, management and accounting issues are seeded throughout. Student feedback indicates that the IR not only helps students learn how a job costing system operates, but also helps students become aware of management decisions and accounting issues that impact the costs assigned to a job.

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