2876791
Description
Mind Map by Tshilidzi Thathaisa, updated more than 1 year ago
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Created by Tshilidzi Thathaisa
almost 9 years ago
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VARIABLE AND
ABSORPTION
COSTING
- ABSORPTION COSTING
- FOR-external use
- http://youtu.be/Sy5BHS9b8-Y
- http://youtu.be/Sy5BHS9b8-Y
- FOR-external use
- VARIABLE COSTING
- FOR internal use
- BENEFITS
Annotations:
- *profit is not maipulated *for decision-making in the short run AS ONLY vc are relevant *
- BENEFITS
- FOR internal use
- FACTS
- ALL PRODUCTION IS
SOLD
Annotations:
- profit for AC=VC
- SALES<PRODUCTION
(CI)
Annotations:
- THENN AC>VC PROFIT AS CI FIXED COSTS ARE DEFFERED
- SALES>PRODUCTION
(OI)
Annotations:
- THEN PROFIT FOR AC<VC
- ALL PRODUCTION IS
SOLD
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