AS
cost
&
management
ACCOUNTING
notes
Chloe Tan Jia Yi
, \J\J.,��ll,\\,. �
L.AbOV" No: ...
ovU.MEilb�
Subject Date:
MO-iActqe me..�t M°C.OIJ.r\f\�q \\I\ \YO
. (oH �tco1,1�ti l\.9'i- is. ,o-v� o\ 'M°'-�a.o��<.V\t
GIii
-
+ht coNc as.soei<:xkal wiM <Y pa,,,.1-ic.1410,,.-
ticl•i"iN I !'n>alutf- Oll'.f (O/l(ekc.l KJQlll-'10· ,c(o.l'Jin'�o/ f, >'f u,,,.ot.�,1
F-il'\ O\Y\ (ie1,\ A-( C. u 1, 1'1 h YIOJ
1
i\Ao.1110..0e tv1e111 r 1rcc uu n hn°')
.. l,o 0 1:(1'\� Cl.\- tM po.H t, re po. vi N>1 d-0 w 1M e � � L�ot.-<"'3 f1> YW V' , �°'��(.\,' fl"'\O\ 7
,,
\ V--0 (). 0-.""\ for d-i:' u-'11> � °" l'-' lf'.-9')
- ....
\ll�r.t�I o� iv-lt\..'1) i-Li--C4- �11\()t,.(�"'IA� 1f'{g 'fVI.
. p�e.�.:,\
l"\E.' er inh ne eol.1 M HI- rn+tYV'O-\ \ t'\ t0 "' E> I oU.
Yi
t,C \<..'fY'�
-
'" .,
a
I (-\IHl W()t !+ 1--u h'V'cl +ne r.oH
- �)'" 1,roctu c.ii'O._.. 1. more � ni ch.u:, r , ...I,( 01,1 X uge
i�U Is beccxl,(ce
Cost
1-\0 t
0�
l.,AV'li+s
��oc:11.A.c.hor)
\'V\etote
O,.\ \ eos: ts tre\'\t
-
- Ji 1
..
_,.
d.e�v-e cJ�\f;o�) i,.,;ii II lo e o-fkt.Ko\ �� -
n
-\-N)..r 1 I.Ah.It
Ta
SH, C\. v, o v- -0-�~-----.,
·
w�-�
DI v-ec+ (.,o � r�
r
�c,n'o.btci U>.fr.J 2.C!, a.It� f J ,..,\ rt)'(
.
➔ (,{i/U.Ol//'j 1.4 ;. v. t:\ II l.j �
-
'( 'r� \ n p i-o po r ti o n +o l'\V.Y'l\'oer o� v.Y'.'1� \1 r'I:> I.,\ u o\ �V�Y'!:J 1,,1,1'\!/'- pt..,,Jl,t(..(o- \ I
oe
--
- ➔ I YI i r�c4 SU - uJv.o.uy /Ji1r-e...ol e.o.sn
hl
• o\A. I~ ,f-i )( eo\ W\.\-klti ~Hh~.,i(\ \i Y\,(1.rs ( / c::l 'rti 1' \,(~ Ir.) I ~ 1' M~Cl,,\ ,l h{' s J w\,,,',ch.,.. ol.!'f?l't'(ICll\t1Vl - -
~ M"-t, Ml ~
C
,t,t, '\' \QCtS~ ,f-Ci.Ck,~ $'f'O.<{' ) _\-t p~ £ \:i
1 ( ost v.n·1+ -
Oci,ur J,,J>,en 0/ - I +n e IAY\lt Ot
bu..tir>US' ,'n(Nfl{_,{'U
� a fJ °' c,,'J-11 '2
v--
.,_
-
fllc�d tott
:, lSftpp ec:J,l
I 01.A�pv.. of �
b1,1.St n-e JJ fo
v.l hi <.,h c.QS b CC{ I"\
Le11tl ol- �tHvi� b cltlor-'oe.:..I ,
, ·) c-:• •' J.
l
- . ·"
', J,
Jl\o , ·············································
. J ,.
Subject: ............,.................................................................................... Date:
AfpOl"pOI"\ c11evneo.dS +-0 C.O.I.+ C P ntr-eJ
(..o t + t eV>t-re - ..
CA.t""\ (o-c.O ho� \I".� bi.t � i �es; IN� it VI e,.o � n ·1t,,1 a.� be
..
�\11:>tatK"' ("-Bi�hedJ -to.
-
f'9 . el.tp�v-hnet"i ' bYOC.�JS r,,,i:I.C\l\i h-€
....
I
Pro � I.A C ti oh
C er\ t- r- eJ tr:>�+ S�Y\ACI? taSr C'��\"N
- �
&i�C�\lA irwotv�ol in ioroc::l.uc.ir.OI prov,d. e se. v--..ti u l �v �
-
eood� proc:t.1.HH 0111 t.o t t u v'- \"t-e/.)
Yi
v; o. Ht Mb\i ....., c.ow-rt> 11\V\ b e�, Ct-ore .s , �
rou,,\-t.(. ':
-I
1. .. l\\\oca'°'\>n o�d appov1ionme11t of c.osts 1"0 oroclv.ttior\ �St l'OVl�WJ ..._,..,,,
a
• t) it t Ct t l( p-e vi .,re .S � so�e o-vtr1-,u,ld e,)( Pen US � ,·oe..l"lr'Hi� w1tr, spet-ih'"
c.oo
• O�h e.,v-
t.V'I\-W � ::<) �tlote!.Ko� Ot t.o-', tl
c11or9it19 to.tfo �ir-fCfl!J 4-o -I-hi C.C�f Ul1f'l"f!'
kl.,iel1 c.o,i E»t olirtc.�lli ,'c,Un tif1,,., i,,J/1+, u..,...-,
.;. lnr ,,H r-4
Ji
F-oor \t,,,,..e bv-�ih£'U ()OH..YOU.U--\ ;:) ""-Pp or,tio�
n
0 \/ e.¥ \.l.t c,.o( f --.t -
't'b C.OH (I V1 t � .; � CA.� p o Y 0 V'\ 'M U"t t o� �, h ti
Ta
C',.,.a,fli" � C.oSJ-. fo C.OS'/- a11frU .tu.iJ-Q&f�.
Such U.CH x �-t idf.hf,'ff,d wi1-h Q /1"'4/t urt antN ·
�- "' it>t> Qr� 11"'�o� SeY v1 t t CJ.:) H t t�t"r-e ov�v'v'\e� i,t.J to-1-rgol..l.-lC"'bVI e,os,+- cJ,...V\��
•_.p\.\rl)o� � to teA.c..� v.vJt 0� p't"Qc::l.1.te,nOV'\ C.OV\�oJl'\S °' 1�� o\.-1-0� OV·t,vl-\..l.A.PI' c.o�n
oe
Serviu Cost Cet'ltw.C A-pp or hon.ea .o \'\
��°'
--
Sture...3 �v.M bu, f vo..t" e o� Sh re S tlai Me.� I r b\1
hl
proour t\bl\ c.ost t,tri\W
CaY\\-H t"\ Numbtr of pe.op\t in (2 Q.C..r, pnid,.uc.non toSt c.JH\fre.
C
Al)
Art� b c..t v.p I'--°' b�- t o.c. VI i,ro c:lu. C. -t'\ o V\ c.o H
..
� 81,1.i\c:lil\� t,A.�1·nttt'\O..'A.U UN\ �
'
.,10."'' 'p, Mc:lCW�
���tt \'\.O.�U N. u.rv-.b---u- 1 �\v v e o\. w- o c.\.J. Ni.� i"' �.;. t t ""'_..�
•.
..�.
r ......... ,.
,•w•
..I
..
-
Ovont°'° C.ost s � ,.
o to S � ,'n tu r� cl tvhhh
l 0. ;.. M f- Jr..,p +t· (). e,e_c/
..
-
ol.i'i-e..uiy fo cl � i,,,o oluC-f-- J
J'ehfot I alt p,u f-W1Cl"lr .
.2.
cost
&
management
ACCOUNTING
notes
Chloe Tan Jia Yi
, \J\J.,��ll,\\,. �
L.AbOV" No: ...
ovU.MEilb�
Subject Date:
MO-iActqe me..�t M°C.OIJ.r\f\�q \\I\ \YO
. (oH �tco1,1�ti l\.9'i- is. ,o-v� o\ 'M°'-�a.o��<.V\t
GIii
-
+ht coNc as.soei<:xkal wiM <Y pa,,,.1-ic.1410,,.-
ticl•i"iN I !'n>alutf- Oll'.f (O/l(ekc.l KJQlll-'10· ,c(o.l'Jin'�o/ f, >'f u,,,.ot.�,1
F-il'\ O\Y\ (ie1,\ A-( C. u 1, 1'1 h YIOJ
1
i\Ao.1110..0e tv1e111 r 1rcc uu n hn°')
.. l,o 0 1:(1'\� Cl.\- tM po.H t, re po. vi N>1 d-0 w 1M e � � L�ot.-<"'3 f1> YW V' , �°'��(.\,' fl"'\O\ 7
,,
\ V--0 (). 0-.""\ for d-i:' u-'11> � °" l'-' lf'.-9')
- ....
\ll�r.t�I o� iv-lt\..'1) i-Li--C4- �11\()t,.(�"'IA� 1f'{g 'fVI.
. p�e.�.:,\
l"\E.' er inh ne eol.1 M HI- rn+tYV'O-\ \ t'\ t0 "' E> I oU.
Yi
t,C \<..'fY'�
-
'" .,
a
I (-\IHl W()t !+ 1--u h'V'cl +ne r.oH
- �)'" 1,roctu c.ii'O._.. 1. more � ni ch.u:, r , ...I,( 01,1 X uge
i�U Is beccxl,(ce
Cost
1-\0 t
0�
l.,AV'li+s
��oc:11.A.c.hor)
\'V\etote
O,.\ \ eos: ts tre\'\t
-
- Ji 1
..
_,.
d.e�v-e cJ�\f;o�) i,.,;ii II lo e o-fkt.Ko\ �� -
n
-\-N)..r 1 I.Ah.It
Ta
SH, C\. v, o v- -0-�~-----.,
·
w�-�
DI v-ec+ (.,o � r�
r
�c,n'o.btci U>.fr.J 2.C!, a.It� f J ,..,\ rt)'(
.
➔ (,{i/U.Ol//'j 1.4 ;. v. t:\ II l.j �
-
'( 'r� \ n p i-o po r ti o n +o l'\V.Y'l\'oer o� v.Y'.'1� \1 r'I:> I.,\ u o\ �V�Y'!:J 1,,1,1'\!/'- pt..,,Jl,t(..(o- \ I
oe
--
- ➔ I YI i r�c4 SU - uJv.o.uy /Ji1r-e...ol e.o.sn
hl
• o\A. I~ ,f-i )( eo\ W\.\-klti ~Hh~.,i(\ \i Y\,(1.rs ( / c::l 'rti 1' \,(~ Ir.) I ~ 1' M~Cl,,\ ,l h{' s J w\,,,',ch.,.. ol.!'f?l't'(ICll\t1Vl - -
~ M"-t, Ml ~
C
,t,t, '\' \QCtS~ ,f-Ci.Ck,~ $'f'O.<{' ) _\-t p~ £ \:i
1 ( ost v.n·1+ -
Oci,ur J,,J>,en 0/ - I +n e IAY\lt Ot
bu..tir>US' ,'n(Nfl{_,{'U
� a fJ °' c,,'J-11 '2
v--
.,_
-
fllc�d tott
:, lSftpp ec:J,l
I 01.A�pv.. of �
b1,1.St n-e JJ fo
v.l hi <.,h c.QS b CC{ I"\
Le11tl ol- �tHvi� b cltlor-'oe.:..I ,
, ·) c-:• •' J.
l
- . ·"
', J,
Jl\o , ·············································
. J ,.
Subject: ............,.................................................................................... Date:
AfpOl"pOI"\ c11evneo.dS +-0 C.O.I.+ C P ntr-eJ
(..o t + t eV>t-re - ..
CA.t""\ (o-c.O ho� \I".� bi.t � i �es; IN� it VI e,.o � n ·1t,,1 a.� be
..
�\11:>tatK"' ("-Bi�hedJ -to.
-
f'9 . el.tp�v-hnet"i ' bYOC.�JS r,,,i:I.C\l\i h-€
....
I
Pro � I.A C ti oh
C er\ t- r- eJ tr:>�+ S�Y\ACI? taSr C'��\"N
- �
&i�C�\lA irwotv�ol in ioroc::l.uc.ir.OI prov,d. e se. v--..ti u l �v �
-
eood� proc:t.1.HH 0111 t.o t t u v'- \"t-e/.)
Yi
v; o. Ht Mb\i ....., c.ow-rt> 11\V\ b e�, Ct-ore .s , �
rou,,\-t.(. ':
-I
1. .. l\\\oca'°'\>n o�d appov1ionme11t of c.osts 1"0 oroclv.ttior\ �St l'OVl�WJ ..._,..,,,
a
• t) it t Ct t l( p-e vi .,re .S � so�e o-vtr1-,u,ld e,)( Pen US � ,·oe..l"lr'Hi� w1tr, spet-ih'"
c.oo
• O�h e.,v-
t.V'I\-W � ::<) �tlote!.Ko� Ot t.o-', tl
c11or9it19 to.tfo �ir-fCfl!J 4-o -I-hi C.C�f Ul1f'l"f!'
kl.,iel1 c.o,i E»t olirtc.�lli ,'c,Un tif1,,., i,,J/1+, u..,...-,
.;. lnr ,,H r-4
Ji
F-oor \t,,,,..e bv-�ih£'U ()OH..YOU.U--\ ;:) ""-Pp or,tio�
n
0 \/ e.¥ \.l.t c,.o( f --.t -
't'b C.OH (I V1 t � .; � CA.� p o Y 0 V'\ 'M U"t t o� �, h ti
Ta
C',.,.a,fli" � C.oSJ-. fo C.OS'/- a11frU .tu.iJ-Q&f�.
Such U.CH x �-t idf.hf,'ff,d wi1-h Q /1"'4/t urt antN ·
�- "' it>t> Qr� 11"'�o� SeY v1 t t CJ.:) H t t�t"r-e ov�v'v'\e� i,t.J to-1-rgol..l.-lC"'bVI e,os,+- cJ,...V\��
•_.p\.\rl)o� � to teA.c..� v.vJt 0� p't"Qc::l.1.te,nOV'\ C.OV\�oJl'\S °' 1�� o\.-1-0� OV·t,vl-\..l.A.PI' c.o�n
oe
Serviu Cost Cet'ltw.C A-pp or hon.ea .o \'\
��°'
--
Sture...3 �v.M bu, f vo..t" e o� Sh re S tlai Me.� I r b\1
hl
proour t\bl\ c.ost t,tri\W
CaY\\-H t"\ Numbtr of pe.op\t in (2 Q.C..r, pnid,.uc.non toSt c.JH\fre.
C
Al)
Art� b c..t v.p I'--°' b�- t o.c. VI i,ro c:lu. C. -t'\ o V\ c.o H
..
� 81,1.i\c:lil\� t,A.�1·nttt'\O..'A.U UN\ �
'
.,10."'' 'p, Mc:lCW�
���tt \'\.O.�U N. u.rv-.b---u- 1 �\v v e o\. w- o c.\.J. Ni.� i"' �.;. t t ""'_..�
•.
..�.
r ......... ,.
,•w•
..I
..
-
Ovont°'° C.ost s � ,.
o to S � ,'n tu r� cl tvhhh
l 0. ;.. M f- Jr..,p +t· (). e,e_c/
..
-
ol.i'i-e..uiy fo cl � i,,,o oluC-f-- J
J'ehfot I alt p,u f-W1Cl"lr .
.2.
