Xem 1-20 trên 120 kết quả Cost behavior
  • When you finish this chapter, you should: Identify and describe fixed, variable, and mixed cost behavior; demonstrate the effects of operating leverage on profitability; prepare an income statement using the contribution margin approach; calculate the magnitude of operating leverage;...

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  • 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?

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  • 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.

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  • Chapter 5 - Cost behavior: Analysis and use. After studying Chapter 5, you should be able to: Understand how fixed and variable costs behave and how to use them to predict costs, analyze a mixed cost using the high-low method, analyze a mixed cost using the scattergraph method, prepare an income statement using the contribution format.

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  • Chapter 6: Activity analysis, cost behavior, and cost estimation. After completing this chapter, you should be able to: Explain the relationships between cost estimation, cost behavior, and cost prediction; define and describe the behavior of the following types of costs: variable, step-variable, fixed, step-fixed, semivariable (or mixed), and curvilinear; explain the importance of the relevant range in using a cost behavior pattern for cost prediction;...

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  • This chapter explains 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. We’ll begin by looking at manufacturing companies because their basic activities include most of the activities found in other types of business organizations.

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  • Chapter 18 - Cost behavior and cost-volume-profit analysis. After you have read this chapter you should be able to: Describe different types of cost behavior in relation to production and sales volume, describe several applications of cost-volume-profit analysis, compute the contribution margin and describe what it reveals about a company’s cost structure, analyze changes in sales using the degree of operating leverage,...

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  • 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).

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  • 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.

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  • 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....

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  • 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.

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  • 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.

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  • 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).

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  • 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.

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  • 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....

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  • Learning objectives of this chapter include: Describe the budgeting process and the benefits it provides; explain the relationship between budgeting and human behavior; prepare a sales budget and related schedule of cash receipts; prepare an inventory purchases budget and related schedule of cash payments;...

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  • (BQ) Chapter 2: Cost concepts and behavior. Chapter 2 covers cost concepts and behavior. You want to be certain that you have a thorough understanding of these concepts before going forward. Understanding of the concepts in Chapter 2 is critical for success in this course.

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