Activity-Based Costing and Predatory Pricing: The Case of the Petroleum Retail Industry DISCUSSION QUESTIONS: 1. What are product-cost subsidizations? When excessive costs are charged to high-volume products while insufficient costs are charged to low-volume products. One example of how this occurs is when product-costing is based on labor-hours. Products that are produced infrequently will typically require less annual man-hours when compared to major products. Calculating the costs
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International Accounting Session 9 – Cost Allocations and Activity-Based Costing Dr. Othman Cole othman.cole@faculty.hult.edu 1 Absorption Costing In absorption costing, all manufacturing costs, both fixed and variable, are assigned to units of product. Units are said to fully absorb manufacturing costs. Most countries require some form of absorption costing for both external financial reports and for tax reports. Also, most companies across the world use absorption costing in their management
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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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|Case 2 | | Greetings Inc.: Activity-Based Costing | |This case is from the book: Managerial Accounting: Tools for Business Decision | |Making, 5th Edition | |Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso | |©2010
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OFFICE USE ONLY Monash University Semester One Examination 2014 Faculty of Business and Economics Department of Accounting EXAM CODES: ACW2020 TITLE OF PAPER: COST INFORMATION FOR DECISION MAKING EXAM DURATION: 3 hours READING TIME: 10 minutes THIS PAPER IS FOR STUDENTS STUDYING AT: (office use only - tick where applicable) Berwick Clayton Peninsula Distance Education Caulfield Gippsland Sunway Other (specify) Open Learning
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ACC650 Module 3 - Week 3 Quiz Activity-Based Costing Click Link Below To Buy: http://hwcampus.com/shop/acc650-module-3-week-3-quiz-activity-based-costing/ 1. Activity-based costing systems: a. use a single, volume-based cost driver. assign overhead to products based on the products' relative usage of direct labor. often reveal products that were under- or over-costed by traditional costing systems. typically use fewer cost drivers than more traditional costing systems. have a
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models, integrates well with info systems, capture complexity with time equations, scales well, captures capacity utilization] 6. direct labor, MOH 7. large, long-term and illiquid 8. Screening, ranking 9. payback period and accounting rate of return (a/k/a simple rate of return, unadjusted rate of return) 10. Better coal is superior – cash outflow for the scrubber is all in first year Part 2: (Please show calculations to support your answers.) 1. Weasley’s Wizarding
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Activity-Based Costing: A Tool for Manufacturing Excellence ABC is a strategic weaoon in the Quest for comoetitive oosition. By Peter B.B. Turney, Ph.D. This article exammes rne role of actiVity-based costing in the achievement of manufacturing excellence. It describes manufacturing excellence and the product cost information requirements of managers who seek to achieve it. It shows how conventional product costing fails to meet these needs, and demonstrates how activity-based costing corrects
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Name________________________________________ University of Oregon ACTG 360 Instructor: Kenneth Njoroge SPRING 2012 SAMPLE FINAL EXAM You have 2hrs to complete this final exam. You are allowed to use a single note sheet, no larger than 8.5 by 11 inches, during the exam. This sheet may be typed on both sides in any font size. Any other additional material is strictly prohibited. There are 13 pages in this quiz, including this cover sheet. The pages are photocopied on one side of the
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CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT TRUE/FALSE 1. Companies that undercost products will most likely lose market share. 2. When refining a costing system, a company should classify as many costs as possible as indirect costs. 3. Indirect labor and distribution costs would most likely be in the same activity-cost pool. 4. Activity-based costing helps identify various activities that explain why costs are incurred. 5. Traditional systems are likely to undercost
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