• Appendix 2B: Cost of QualityAppendix 2B: Cost of Quality

    Quality of Conformance Costs incurred to prevent defects or that result from defects in products are known as quality costs. Many companies are working hard to reduce their quality costs. When the overwhelming majority of products produced conform to design specifications and are free from defects.

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  • Appendix 2A: Least-Squares Regression ComputationsAppendix 2A: Least-Squares Regression Computations

    Matrix, Inc. wants to know its average fixed cost and variable cost per meals served. Using the data to the right, let’s see how to do a Scattergraph plot using Microsoft Excel.

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  • Chapter 2: Managerial Accounting and Cost ConceptsChapter 2: Managerial Accounting and Cost Concepts

    Direct costs Costs that can be easily and conveniently traced to a unit of product or other cost object. Examples: direct material and direct labor Indirect costs Costs that cannot be easily and conveniently traced to a unit of product or other cost object. Example: manufacturing overhead

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  • Chapter 1: Managerial Accounting: An OverviewChapter 1: Managerial Accounting: An Overview

    Controlling The control function gathers feedback to ensure that plans are being followed. Feedback in the form of performance reports that compare actual results with the budget are an essential part of the control function.

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  • Appendix B: Profitability AnalysisAppendix B: Profitability Analysis

    Absolute Profitability Absolute profitability measures the impact on the organization’s overall profits of adding or dropping a particular segment such as a product or customer – without making any other changes.

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  • Appendix A: Pricing Products and ServicesAppendix A: Pricing Products and Services

    The price elasticity of demand measures the degree to which the unit sales of a product or service are affected by a change in unit price.

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  • Bài giảng Financial Accounting - Appendix E: International Financial Reporting StandardsBài giảng Financial Accounting - Appendix E: International Financial Reporting Standards

    Learning Objectives Explain the reasons for differences in accounting practices across countries Understand the role of the International Accounting Standards Board (IASB) in the development of International Financial Reporting Standards (IFRS) Recognize the major differences between U.S. GAAP and IFRS

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  • Bài giảng Financial Accounting - Appendix D: InvestmentsBài giảng Financial Accounting - Appendix D: Investments

    Learning Objectives Explain why companies invest in other companies Account for investments in equity securities when the investor has insignificant influence Account for investments in equity securities when the investor has significant influence Account for investments in equity securities when the investor has controlling influence Account ...

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  • Bài giảng Financial Accounting - Appendix C: Time Value of MoneyBài giảng Financial Accounting - Appendix C: Time Value of Money

    Bài giảng Financial Accounting - Contrast simple and compound interest Calculate the future value and present value of a single amount Calculate the future value and present value of an annuity

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  • Bài giảng Romney_ais13 - Chapter 7: Định giá sản phẩm và dịch vụBài giảng Romney_ais13 - Chapter 7: Định giá sản phẩm và dịch vụ

    Sau khi học xong chương này, người học có thể: – Giải thích được vai trò của chi phí trong việc định giá bán sản phẩm. – Trình bày cách thức định giá bán sản phẩm và dịch vụ. – Trình bày cách định giá sản phẩm trong các trường hợp đặc biệt để đạt mục tiêu mong muốn. – Giải thích về phương pháp chi phí mục tiêu

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