Cost behavior

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  • p 01-01-1970   Download

  • Armor World manufacturers armored cars. The armor provides low level balistics protection. Cars are made to customer specifications via orders submitted over an internet site. The cars are completed and shipped in about one day. As a result, Armor World does not maintain any work in process or finished goods inventory. The following costs were incurred in producing and selling mats during July:

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  • Brian Snow is a river guide on the Columbia River. Typically brian takes tourists around 30 to 80 miles upriver. Round trip takes anywhere from 2 to 8 hours before returning to dock. Brian has noted that overall fuel costs vary based on “miles upriver” and he is considering changing his guide fee to separately charge customers for estimated fuel costs. Below Brian’s log for 15 typical days showing “miles upriver” and “total fuel cost”.

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  • Max Protect Armored Cars, a private-sector company, provided the following aggregated data for armored construction jobs during a recent period: Direct materials $ 4,480,923 Direct labor 7,296,518 Applied (and actual) factory overhead 2,741,151 Beginning work in process 4,850,032 Ending work in process 5,853,000 a) How much is cost of goods manufactured? Is this necessarily the same as cost of goods sold? Why or why not?

    pdf26p tuanloc_do 04-12-2012 21 6   Download

  • Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production.

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  • In this chapter we explain how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making.

    ppt18p tangtuy10 04-05-2016 14 4   Download

  • Sometimes luck beats planning. I have been fortunate in my professional career, a career that began in 1973 as an accountant and continued into operations management and management consulting. Without realizing it—through a series of different jobs and management consulting assignments—I somehow earned a reputation as an internationally recognized expert in activity-based cost management (ABC/M).

    pdf385p greengrass304 14-09-2012 87 35   Download

  • Early portions of this textbook dealt mostly with financial accounting. Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented. Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized.

    pdf130p tuanloc_do 04-12-2012 39 20   Download

  • accountants probably have always been concerned with measuring and reporting the relationship between cost and output. The preeminence of fi nancial accounting in this century resulted in directing much of our attention toward attaching costs to inventories. However, the recent emphasis on decision making is causing us to consider ways of measuring the variability of cost with output and other decisions variables. In this essay, the application, use, and limitations of multiple regression analysis, a valuable tool for measuring costs, are discussed....

    pdf445p haiduong_1 03-04-2013 19 5   Download

  • Oracle Spatial allows users and application developers to seamlessly integrate their spatial data into enterprise applications. Oracle Spatial facilitates analysis based on the spatial relationships of associated data, like the proximity of store locations to customers within a given distance and sales revenue per territory. Oracle Spatial manages spatial data in an industry-standard database, resulting in application integration that takes place at the data server.

    pdf27p yasuyidol 02-04-2013 17 4   Download

  • Every opinion poll shows Wisconsin citizens are worried about the cost of health care. It is affecting the security of every family and the bottom line of every business. We have come to expect soaring health care costs each year and we feel almost help- less to do anything about it. How did it get this way? That is the question we asked Linda Gorman, Ph.D. to research for us. As the Director of the Health Care Policy Center for the Independence Institute, Dr. Gorman is well qualified to answer the question.

    pdf34p quaivatxanh 30-11-2012 21 4   Download

  • Two million U.S. residents die each year; it is estimated that half of these deaths are "premature" and attributable to lifestyle and environmental factors (UC Berkley Wellness Letter 1997). Advances in biomedical sciences, mass immunization, and sanitation have resulted in a decrease in the incidence of infectious diseases (Matarazzo 1984), so that the health status of the population in economically developed countries now has less to do with acute illness than with lifestyle issues such as excessive drinking, unhealthy diet, or the use of tobacco products (Walsh et al.1993).

    pdf14p doiroimavanchuadc 06-02-2013 20 3   Download

  • The Consumer Price Index (CPI) is one of the most widely used statistics in the United States. As a measure of inflation it is a key economic indicator. It serves as a guide for the Federal Reserve Board’s monetary policy and is an essential tool in calculating changes in the nation’s output and living standards. It is used to determine annual cost-of-living allowances for social security retirees and other recipients of federal payments, to index the federal income tax system for inflation, and as the yardstick for U.S. Treasury inflation-indexed bonds....

    pdf349p camchuong_1 04-12-2012 27 2   Download

  • We report on an experiment to track complex decision points in linguistic metadata annotation where the decision behavior of annotators is observed with an eyetracking device. As experimental conditions we investigate different forms of textual context and linguistic complexity classes relative to syntax and semantics. Our data renders evidence that annotation performance depends on the semantic and syntactic complexity of the decision points and, more interestingly, indicates that fullscale context is mostly negligible – with the exception of semantic high-complexity cases. ...

    pdf10p hongdo_1 12-04-2013 14 1   Download

  • Chapter 1: Managerial accounting and cost concepts. In this chapter we explain how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making.

    ppt40p tangtuy10 04-05-2016 13 3   Download

  • p 01-01-1970   Download

  • Mục tiêu Giải thích được mối quan hệ giữa việc phân tích chi phí (cost estimation), cách ứng xử của chi phí (cost behavior), và dự đoán chi phí (cost prediction) Định nghĩa và giải thích được cách ứng xử của các loại chi phí: chi phí biến đổi, chi phí cố định, và chi phí hỗn hợp Giải thích được tầm quan trọng của khoản thích hợp (relevant range) của chi phí trong việc ước lượng chi phí Nắm vững các phương pháp phân tích và ước lượng chi phí: a.

    pdf16p gau_baloo 27-08-2010 174 89   Download

  • 1. Cách ứng xử của chi phí và dự báo chi phí Các nhà quản lý trong bất kỳ tổ chức nào cũng muốn biết được rằng chi phí sẽ thay đổi như thế nào khi mức độ hoạt động của tổ chức thay đổi. Mối quan hệ giữa chi phí và mức hoat động (level of activity) hay còn gọi là “ứng xử chi phí” (cost behavior) (Hilton, 1991) đóng vai trò quan trọng đối với nhà quản lý trong việc lập kế hoạch, kiểm soát, và ra quyết định....

    pdf25p akvevn 08-04-2011 207 73   Download

  • Sau khi học xong chương này, sinh viên có khả năng: Giải thích được mối quan hệ giữa việc phân tích chi phí (cost estimation), cách ứng xử của chi phí (cost behavior), và dự đoán chi phí (cost prediction) Định nghĩa và giải thích được cách ứng xử của các loại chi phí: chi phí biến đổi, chi phí cố định, và chi phí hỗn hợp.

    pdf20p newbievnx 16-03-2011 214 71   Download

  • Giải thích được mối quan hệ giữa việc phân tích chi phí(cost estimation), cách ứng xử của chi phí (cost behavior), và dự đoán chi phí (cost prediction. Định nghĩa và giải thích được cách ứng xử của các loại chi phí: chi phí biến đổi, chi phí cố định, và chi phí hỗn hợp. Giải thích được tầm quan trọng của khoản thích hợp (relevant range) của chi phí trong việc ước lượng chi phí.

    ppt31p newbievnx 06-03-2011 220 57   Download

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