input-output relationship are commonly called A. Committed costs. B. Discretionary costs. C. Opportunity costs. D. Differential costs. [Fact Pattern #1] The estimated unit costs for a company using absorption (full) costing and planning to produce and sell at a level of 12,000 units per month are as follows. Estimated Cost Item Unit Cost --------- --------- Direct materials
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เรียงเรียงโดย ศูนย์การลดต้นทุน Cost Reduction Center บทสรุป เอกสารฉบับนี้มีวัตถุประสงค์ในการศึกษาต้นทุนโลจิสติกส์ของบริษัทกาวอุตสาหกรรม โดยมีการนำระบบต้นทุนฐานกิจกรรม (Activity-based Costing) เข้ามาเป็นเครื่องมือในการวิเคราะห์ต้นทุน โลจิสติกส์ของบริษัทกรณีศึกษา ในการศึกษาวิจัยครั้งนี้ ผู้วิจัยได้เก็บข้อมูลต้นทุนเบื้องต้นในทุกแผนกที่เกี่ยวข้องกับกิจกรรมโลจิสติกส์ รวมไปถึงสัมภาษณ์เจ้าหน้าที่เกี่ยวข้อง จากนั้นจึงนำข้อมูลที่ได้มาทำการวิเคราะห์ต้นทุน และทำการคำนวณต้นทุนทรัพยากรทั้งหมดที่ใช้ไปในทุกกิจกรรม
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vs GAAP; Financial statement analysis 3. Cost and Management Accounting: Cost concepts; Job-order costing vs process costing;ABC Costing; Marginal costing vs absorption costing: CVP analysis; Relevant costs: special order, make or buy decisions; ROA, residual income and economic value added; Standard costing and variance analysis; EOQ and linear programming 4. Quantitative Methods and Business Mathematics: Algebra and logarithm; Series and progressions; Probability, confidence intervals
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1. BY NATURE OR ELEMENT MATERIAL COST * Cost of materials used for the manufacture of a product, a particular work order, or provision of a service. * Example: Cloth for making a dress, stores used for maintaining machines and buildings such as lubricants, cotton waste, bricks etc. LABOUR COST * Labour cost is defined as the total expenditure borne by employers in order to employ workers. Labour costs include the direct costs linked to remuneration for work carried out
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FAB 461 Exam 2 Summer, 2013 Due July 1. (Please bring a hardcopy to class) Name:__________________________________________________________________ Problem 1. (6 points) 2. Bottle size = 750 ml OI (bottles) = 3.4 Issues (bottles) = 5.0 EI (bottles) = 3.8 Bottle cost = $28.00 Number sold = 165 Drink size (oz) = 1.4 Drink price = $7.90 A. What is the bottle sales value? B. What is the standard cost per drink? C. What is the contribution margin?
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Fall 2012 CHAPTER 2 SYSTEMS DESIGN: JOB ORDER COSTING Key Terms and Concepts to Know Job-Order Costing vs. Process Costing Job-order costing is used for companies that produce different products each period. Costs are accumulated for each job. Process costing is used for companies that produce many identical units of a single product for long periods of time. Costs are accumulated by manufacturing department. Key Job-Order Costing Documents Material requisitions request materials
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is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority. A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures, which can be classified as production, inventory, or period costs. The necessary aging process raises added questions about prior period restatements and needed financing. Chapter
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Excerpted from Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits By Robert S. Kaplan, Steven R. Anderson Harvard Business Press Boston, Massachusetts ISBN-13: 978-1-4221-2227-3 2227BC Copyright 2008 Harvard Business School Publishing Corporation All rights reserved Printed in the United States of America This chapter was originally published as chapter 5 of Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
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interpreting and analyzing the answers are just as important. See if you can do this with the six capital budgeting tool answers that you will be computing in the following example. Example Suppose you are thinking of acquiring either the ABC or the XYZ Company. Both have a purchase price of $500K so you cannot readily see which choice would be in your best interest. You also have a capital restraint of approximately $500K so you cannot purchase both entities. Thus, you
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in the below example. Now, I am not referring to the sterile text book explanations, but an answer that you could give someone without a finance background that they would understand. Example Let's say that you are thinking of acquiring either the ABC or the XYZ Company. Both have a purchase price of $500K so you cannot readily see
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