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Catégorie :Category: nCreator TI-Nspire
Auteur Author: gyat012302310
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 3.47 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:53:22
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518525
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 3.47 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:53:22
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518525
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
<<
Chapter 1: Cost Classifications 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 Chapter 2: Cost-Volume-Profit (CVP) Analysis Contribution Margin Approach NOI (Net Operating Income) = (Unit CM × Quantity) - Fixed Costs Equation Method vs. Formula Method Impact of Activity Changes Increasing/decreasing sales volume impacts CM and NOI. Key Calculations CM Ratio = Contribution Margin ÷ Sales Margin of Safety = Actual Sales - Break-even Sales Operating Leverage = CM ÷ NOI Higher operating leverage = More sensitivity to sales changes. Break-even Analysis BE (Units) = Fixed Costs ÷ CM Per Unit BE ($) = Fixed Costs ÷ CM Ratio Target Profit (Units) = (Fixed Costs + Target Profit) ÷ CM Per Unit Chapter 3: Job Order Costing 1. Overhead Application Step 1: Estimate Total Overhead Costs Y = a + bX (Total OH = Fixed OH + Variable OH × Activity Level) Step 2: Compute Predetermined Overhead Rate (POHR) POHR = Estimated OH Costs ÷ Estimated Activity Level Step 3: Apply Overhead to Jobs Applied OH = POHR × Actual Activity Level 2. Cost Accumulation Total Job Cost = DM + DL + Applied MOH Average Cost Per Unit = Total Job Cost ÷ Units Produced 3. Over- and Under-Applied Overhead Overapplied OH: Applied > Actual (Decreases COGS). Underapplied OH: Applied < Actual (Increases COGS). 4. Pricing Decisions Markup = Cost × (1 + Markup %) Markup Based on Total Cost (e.g., 130-150% of total cost) Chapter 4: Variable vs. Absorption Costing 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. Chapter 5: Activity-Based Costing (ABC) 1. ABC vs. Traditional Costing Traditional costing uses plantwide overhead rates. ABC assigns costs to specific activities, then to products. 2. Steps in ABC First-Stage Allocation: Assign costs to activity pools. Compute Activity Rates: Activity Rate = Total OH Costs ÷ Expected Activity Second-Stage Allocation: Assign costs to products. Activity Rate × Actual Activity Level Compute Product and Customer Margins: Revenue - COGS = Gross Margin Gross Margin - Activity Costs = Customer/Product Margin 3. Importance of ABC More accurate cost assignments. Helps identify non-value-added activities. Made with nCreator - tiplanet.org
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Compatible OS 3.0 et ultérieurs.
<<
Chapter 1: Cost Classifications 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 ($) = (Fixed Costs + Target Profit) ÷ CM Ratio Chapter 2: Cost-Volume-Profit (CVP) Analysis Contribution Margin Approach NOI (Net Operating Income) = (Unit CM × Quantity) - Fixed Costs Equation Method vs. Formula Method Impact of Activity Changes Increasing/decreasing sales volume impacts CM and NOI. Key Calculations CM Ratio = Contribution Margin ÷ Sales Margin of Safety = Actual Sales - Break-even Sales Operating Leverage = CM ÷ NOI Higher operating leverage = More sensitivity to sales changes. Break-even Analysis BE (Units) = Fixed Costs ÷ CM Per Unit BE ($) = Fixed Costs ÷ CM Ratio Target Profit (Units) = (Fixed Costs + Target Profit) ÷ CM Per Unit Chapter 3: Job Order Costing 1. Overhead Application Step 1: Estimate Total Overhead Costs Y = a + bX (Total OH = Fixed OH + Variable OH × Activity Level) Step 2: Compute Predetermined Overhead Rate (POHR) POHR = Estimated OH Costs ÷ Estimated Activity Level Step 3: Apply Overhead to Jobs Applied OH = POHR × Actual Activity Level 2. Cost Accumulation Total Job Cost = DM + DL + Applied MOH Average Cost Per Unit = Total Job Cost ÷ Units Produced 3. Over- and Under-Applied Overhead Overapplied OH: Applied > Actual (Decreases COGS). Underapplied OH: Applied < Actual (Increases COGS). 4. Pricing Decisions Markup = Cost × (1 + Markup %) Markup Based on Total Cost (e.g., 130-150% of total cost) Chapter 4: Variable vs. Absorption Costing 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. Chapter 5: Activity-Based Costing (ABC) 1. ABC vs. Traditional Costing Traditional costing uses plantwide overhead rates. ABC assigns costs to specific activities, then to products. 2. Steps in ABC First-Stage Allocation: Assign costs to activity pools. Compute Activity Rates: Activity Rate = Total OH Costs ÷ Expected Activity Second-Stage Allocation: Assign costs to products. Activity Rate × Actual Activity Level Compute Product and Customer Margins: Revenue - COGS = Gross Margin Gross Margin - Activity Costs = Customer/Product Margin 3. Importance of ABC More accurate cost assignments. Helps identify non-value-added activities. Made with nCreator - tiplanet.org
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