Chapter 1
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Catégorie :Category: nCreator TI-Nspire
Auteur Author: gyat012302310
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 1.84 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:45:08
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518500
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 1.84 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:45:08
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518500
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
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1. Cost Assignments Direct Costs: Easily traceable (e.g., direct labor, direct materials). Indirect Costs: Not directly traceable (e.g., factory utilities, lubricants). 2. Cost Classifications Manufacturing Costs: Direct Materials (DM) Raw materials directly used in production. Direct Labor (DL) Wages of workers directly involved in production. Manufacturing Overhead (MOH) Indirect costs (fixed & variable). Product Costs vs. Period Costs: Product Costs: DM + DL + MOH (Expensed as COGS when sold). Period Costs: Selling & administrative costs (Expensed immediately). 3. Cost Behavior Fixed Costs: Constant in total, vary per unit as volume changes. Variable Costs: Change in total with activity, constant per unit. Mixed Costs: Contain both fixed and variable components. 4. Additional Cost Concepts Sunk Costs: Already incurred, irrelevant to decisions. Opportunity Costs: Foregone benefits of the next best alternative. Differential Costs: Cost differences between alternatives. Discretionary Costs: Can be eliminated or reduced without major impact. 5. Key Formulas Contribution Margin (CM) = Sales - Variable Costs CM Per Unit = Sales Price - Variable Cost Per Unit Break-Even (Units) = Fixed Expenses ÷ CM Per Unit Break-Even ($) = Fixed Expenses ÷ CM Ratio Target Profit (Units) = (Fixed Costs + Target Profit) ÷ CM Per Unit Target Profit ($) = (Fixed Costs + Target Profit) ÷ CM Ratio Made with nCreator - tiplanet.org
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Compatible OS 3.0 et ultérieurs.
<<
1. Cost Assignments Direct Costs: Easily traceable (e.g., direct labor, direct materials). Indirect Costs: Not directly traceable (e.g., factory utilities, lubricants). 2. Cost Classifications Manufacturing Costs: Direct Materials (DM) Raw materials directly used in production. Direct Labor (DL) Wages of workers directly involved in production. Manufacturing Overhead (MOH) Indirect costs (fixed & variable). Product Costs vs. Period Costs: Product Costs: DM + DL + MOH (Expensed as COGS when sold). Period Costs: Selling & administrative costs (Expensed immediately). 3. Cost Behavior Fixed Costs: Constant in total, vary per unit as volume changes. Variable Costs: Change in total with activity, constant per unit. Mixed Costs: Contain both fixed and variable components. 4. Additional Cost Concepts Sunk Costs: Already incurred, irrelevant to decisions. Opportunity Costs: Foregone benefits of the next best alternative. Differential Costs: Cost differences between alternatives. Discretionary Costs: Can be eliminated or reduced without major impact. 5. Key Formulas Contribution Margin (CM) = Sales - Variable Costs CM Per Unit = Sales Price - Variable Cost Per Unit Break-Even (Units) = Fixed Expenses ÷ CM Per Unit Break-Even ($) = Fixed Expenses ÷ CM Ratio Target Profit (Units) = (Fixed Costs + Target Profit) ÷ CM Per Unit Target Profit ($) = (Fixed Costs + Target Profit) ÷ CM Ratio Made with nCreator - tiplanet.org
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