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Descrição
Mapa Mental por Kelli Kramer, atualizado more than 1 year ago
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Criado por Kelli Kramer
aproximadamente 3 anos atrás
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Chapter 6: Variable Costing
andSegment Reporting
- Vairable COsting
- Contribution format
- When sales go up net operating income goes up
- When sales go up net operating income goes up
- Internal decision making
- Variable expenses reported seperate from fixed expenses
- Variable costing: only costs that vary with output are product costs
- Contribution format
- Absorbtion Costing
- External Reporting
- All manufacturing costs are product costs
- Net income is not driven by sales inventory changes affect data
- Fixed manufacturing overhead can appear variable but it is not
- Required for GAAP and IFRS reporting
- External Reporting
- Segment: part or activity of an organization that mangers like cost, revenue or profit data on
- Selling and Administrative costs never treated as product costs
- Cost volume profit analysis
- break costs down into variable and fixed costs
- break costs down into variable and fixed costs
- Traceable : incurred because a segment exsists
- Common fixed costs: support multiple segments
- Segment margin: segment contribution margin -traceable fixed costs
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