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  • Chap 3

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    alvin john
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    The document identifies cost units as either products or services. For products, cost units can be individual items like bread, cakes, or cookies from a bakery. For services, cost units are activities provided like an accounting degree from a school or an audit engagement from an audit firm. The document provides examples of cost units for both products and services to classify the types of items or activities that make up a cost unit.

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    The document identifies cost units as either products or services. For products, cost units can be individual items like bread, cakes, or cookies from a bakery. For services, cost units are activities provided like an accounting degree from a school or an audit engagement from an audit firm. The document provides examples of cost units for both products and services to classify the types of items or activities that make up a cost unit.

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    © All Rights Reserved
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    3 views24 pages

    Chap 3

    Uploaded by

    alvin john
    The document identifies cost units as either products or services. For products, cost units can be individual items like bread, cakes, or cookies from a bakery. For services, cost units are activities provided like an accounting degree from a school or an audit engagement from an audit firm. The document provides examples of cost units for both products and services to classify the types of items or activities that make up a cost unit.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 24

    •

    Production cost or non production cost


    -
    Controllable or non controllable
    {
    -

    Product
    Identification of cost units
    - Service

    •
    cost unit as a Product :
    Baker DL

    Bakery → bread ,
    cake ,
    cookies

    assembly "
    '

    manufacturing
    -

    car Car van workers


    → ,

    chocolate company Cltersheys ) → Bar or Pack of chocolate

    Milk bottle of milk


    Bottling →
    a

    •
    Cost unit as a service
    Accountant : ZDL ;
    teacher DL

    school CAT ACCA


    •

    → Degree , ,

    Ace 1. Audit firm →


    IS preparation ,
    Audit engagement ,
    taxation

    car repair shop →


    car
    repair ,
    car maintance .

    machanics - DL

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