Chapter 4
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Catégorie :Category: nCreator TI-Nspire
Auteur Author: gyat012302310
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 1.42 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:46:59
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518505
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 1.42 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:46:59
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518505
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
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1. Key Differences Variable Costing: Fixed MOH is treated as a period cost (expensed immediately). Absorption Costing: Fixed MOH is included in product cost (expensed when sold). 2. Income Statement Preparation Absorption Costing Income Statement: Sales - COGS = Gross Margin Gross Margin - SGA Expenses = NOI Variable Costing Income Statement: Sales - Variable Costs = Contribution Margin Contribution Margin - Fixed Costs = NOI 3. Reconciling Net Operating Income (NOI) NOI (Absorption) > NOI (Variable) if production > sales (Fixed MOH is deferred in inventory). NOI (Absorption) < NOI (Variable) if production < sales (Fixed MOH is released from inventory). 4. Segment Reporting Segment Margin = CM - Traceable Fixed Costs Common Fixed Costs: Not traceable, should not affect segment decision-making. Made with nCreator - tiplanet.org
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Compatible OS 3.0 et ultérieurs.
<<
1. Key Differences Variable Costing: Fixed MOH is treated as a period cost (expensed immediately). Absorption Costing: Fixed MOH is included in product cost (expensed when sold). 2. Income Statement Preparation Absorption Costing Income Statement: Sales - COGS = Gross Margin Gross Margin - SGA Expenses = NOI Variable Costing Income Statement: Sales - Variable Costs = Contribution Margin Contribution Margin - Fixed Costs = NOI 3. Reconciling Net Operating Income (NOI) NOI (Absorption) > NOI (Variable) if production > sales (Fixed MOH is deferred in inventory). NOI (Absorption) < NOI (Variable) if production < sales (Fixed MOH is released from inventory). 4. Segment Reporting Segment Margin = CM - Traceable Fixed Costs Common Fixed Costs: Not traceable, should not affect segment decision-making. Made with nCreator - tiplanet.org
>>
