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Ch2- Building Blocks of Managerial Accounting - Coggle Diagram
Ch2- Building Blocks of Managerial Accounting
service companies
Merchandising companies
retailers
wholesalers
Total costs
product costs
cost of merchandise itself
freight-in
customs/duties
period costs ("operating expenses")
all other costs incurred by the company
Manufacturing companies
Types of inventory
raw materials
work in process
finished goods inventory
total costs
Product costs (only production costs)
direct materials
direct labor
manufacturing overhead
indirect materials
indirect labor
other indirect manufacturing costs
period costs ("operating expenses")
all other costs along value chain
