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Now that you see the value of CVP analysis for decision-making, let’s move on to other decisions. In Chapter 1 we discussed differential costs and differential revenues. Today, every decision that a manager makes requires comparing one or more proposed alternatives with the status quo. Differential analysis is the process of estimating revenues and...

17 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 933 | Lượt tải: 2

In order to be a well prepared leader and manager, one must have a systematic method of analyzing the ever changing environment. Chapter 3 focuses on how decision-makers analyze changes in the volume of sales.

17 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 963 | Lượt tải: 1

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.

17 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 856 | Lượt tải: 2

The Value Chain describes a set of activities that transforms raw materials and resources into the goods and services end users purchase and consume. – Value added activities – Non value added activities

17 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 884 | Lượt tải: 1

Appendix B: Profitability Analysis Perhaps more than any other information, managers would like to know the profitability of their products, customers, and other business segments. Accordingly, this appendix provides a coherent framework for measuring profitability. It distinguishes between absolute profitability and relative profitability.

24 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 872 | Lượt tải: 1

Appendix A: Pricing Products and Services This appendix focuses on pricing products and services. It explains the economist’s approach to pricing, the absorption costing approach to cost-plus pricing, and the meaning of target costing.

37 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 896 | Lượt tải: 1

Most large organizations have both operating departments and service departments. The central purposes of the organization are carried out in the operating departments. In contrast, service departments do not directly engage in operating activities. This appendix discusses why and how service department costs are allocated to operating departments.

12 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 803 | Lượt tải: 1

Chapter 12: Performance Measurement in Decentralized Organizations Managers in large organizations have to delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard...

28 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 863 | Lượt tải: 1

The volume variance can also be computed by multiplying the fixed portion of the predetermined overhead rate times the difference between denominator hours and standard hours. The equation on the prior slide and this equation result in identical answers. Both variance computations will be demonstrated in the forthcoming example.

13 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 954 | Lượt tải: 1

Chapter 11: Standard Costs and Operating Performance Measures This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures th...

41 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 897 | Lượt tải: 1