TimTaiLieu.vn - Tài liệu, ebook, giáo trình, đồ án, luận văn

A planning budget is prepared before the period begins and is valid for only the planned level of activity. If the actual level of activity differs from what was planned, it would be misleading to evaluate performance by comparing actual costs to the static, unchanged planning budget.

38 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 788 | Lượt tải: 1

Chapter 9: Profit Planning This chapter focuses on the steps taken by businesses to achieve their planned levels of profits - a process called profit planning. Profit planning is accomplished by preparing numerous budgets, which, when brought together, form an integrated business plan known as a master budget.

13 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 947 | Lượt tải: 1

An expenditure net of its tax effect is known as after-tax cost. Here is the equation for determining the after-tax cost of any tax-deductible cash expense:

18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 860 | Lượt tải: 1

Chapter 8: Capital Budgeting Decisions The term capital budgeting is used to describe how managers plan significant cash outlays on projects that have long-term implications, such as the purchase of new equipment and the introduction of new products. This chapter describes several tools that can be used by managers to help make these types of inv...

19 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 855 | Lượt tải: 1

Chapter 7: Differential Analysis: The Key to Decision Making Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter i...

18 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 763 | Lượt tải: 1

Conventional ABC analysis does not identify potentially relevant costs. An action analysis report helps because it: Shows what costs have been assigned to a cost object. Indicates how difficult it would be to adjust those costs in response to changes in the level of activity.

10 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 854 | Lượt tải: 1

Chapter 6: Activity-Based Costing: A Tool to Aid Decision Making This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations.

16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 914 | Lượt tải: 1

Chapter 5: Variable Costing and Segment Reporting: Tools for Management Two general approaches are used for valuing inventories and cost of goods sold. One approach, called absorption costing, is generally used for external reporting purposes. The other approach, called variable costing, is preferred by some managers for internal decision making ...

20 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 887 | Lượt tải: 1

Calculating predetermined overhead rates using an estimated, or budgeted amount of the allocation base has been criticized because: Basing the predetermined overhead rate upon budgeted activity results in product costs that fluctuate depending upon the activity levels. Calculating predetermined rates based upon budgeted activity charges products ...

9 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 879 | Lượt tải: 1

Job-order costing systems are used when: Many different products are produced each period. Products are manufactured to order. The unique nature of each order requires tracing or allocating costs to each job, and maintaining cost records for each job.

16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 951 | Lượt tải: 1