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Accounting: Cost Concepts and Cost Behavior Analysis

Accounting: Cost Concepts and Cost Behavior Analysis
19問 • 2年前
  • JORNALA, David Christian - HRDM 1-2 B. Jornala
    • 通報

    問題一覧

  • 1

    Cash or cash equivalent necessary to attain an objective such as acquiring goods or services, performing a function or producing and distributing a product. Refers to the amount of resources given up in exchange for some goods and services

    Cost

  • 2

    __________ sold are those production costs incurred related to the units sold.

    Cost of sales or cost of goods

  • 3

    are those incurred in selling goods, distributing goods and managing a business.

    Operating expenses

  • 4

    do not give any benefit to the business.

    Losses

  • 5

    incurred to manufacture the product. ________of the units sold are recognized as expense (as Cost of Goods Sold) while product costs of the unsold units become the costs inventory. Direct material, direct labor, and factory overhead are examples of product costs.

    Product costs

  • 6

    non-manufacturing costs that include selling, administrative and research and developmental costs. These costs are expensed in the period of incurrence and do not become part of cost of inventory.

    Period Costs

  • 7

    Types of Product Costs

    DIRECT MATERIALS, DIRECT LABOR, FACTORY OVERHEAD

  • 8

    (same as product costs)

    Manufacturing costs

  • 9

    (same as period costs)

    Non-manufacturing costs

  • 10

    – costs incurred to benefit several periods. These costs are for long-term purposes. Examples: Land, building and equipment.

    Capital expenditures

  • 11

    costs incurred to benefit only one period. Examples: Cost of goods sold and operating expenses.

    Revenue Expenditures

  • 12

    remains constant on a per-unit basis but varies in the total with changes in activity. Ex. Direct Material and Direct Labor

    Variable costs

  • 13

    remains constant in total but varies on a per-unit basis with changes in activity. Ex. Straight line depreciation, insurance and the supervisor’s salary.

    Fixed cost

  • 14

    – results from an organization’s ownership or use of facilities and its basic organizational structure. Ex. Property taxes, Depreciation

    Committed fixed cost

  • 15

    costs that can be cut back more easily in bad economic times without doing serious harm to organizational goals and objectives. Ex. Advertising costs and contributions to charitable institutions.

    Discretionary fixed cost

  • 16

    combination of variable and fixed costs. Costs that are partly variable and partly fixed. Ex. Electricity Bills

    Mixed cost

  • 17

    Refers to the way costs change with respect to a change in the activity level (sometimes called cost driver), such as production or sales volume, labor or machine hours, etc.

    Cost Behavior

  • 18

    Cost Behavior Assumptions

    Relevant Range Assumptions, Time Assumption, Linearity assumption

  • 19

    Classification of costs

    As to type, As to function, as to traceability, for decision making, as to relation to an accounting periodn, As to behavior

    • Accounting: COST ACCOUNTING CYCLE

    Accounting: COST ACCOUNTING CYCLE

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    Accounting: COST ACCOUNTING CYCLE

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    21問 • 2年前
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    Cost-Volume- Profit and Break-Even Analysis

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    Cost-Volume- Profit and Break-Even Analysis

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    7問 • 2年前
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    AOM (group 1)

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    AOM (group 1)

    AOM (group 1)

    29問 • 2年前
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    AOM (Introduction)

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    8問 • 2年前
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    LOGISTICS

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 47問 · 2年前

    LOGISTICS

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    47問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

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    29問 • 2年前
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    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 26問 · 2年前

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    26問 • 2年前
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    CHAP 1: OPMAN TQM

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 35問 · 2年前

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    35問 • 2年前
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    Environmental Science: BIOGEO CYCLES

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 53問 · 2年前

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    53問 • 2年前
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    MICROECONOMICS RANDOM SHITS

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 9問 · 2年前

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    9問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM: (group 4)

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 34問 · 2年前

    AOM: (group 4)

    AOM: (group 4)

    34問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

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    29問 • 2年前
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    MANACC: ABSORPTION AND VARIABLE COSTING

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: ABSORPTION AND VARIABLE COSTING

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    7問 • 2年前
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    MANACC: FINANCIAL STATEMENT ANALYSIS

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: BUDGETING

    MANACC: BUDGETING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

    MANACC: BUDGETING

    MANACC: BUDGETING

    21問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: TRANSFER PRICING

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: TRANSFER PRICING

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    7問 • 2年前
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    EnviScie: Biomes

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    EnviScie: Biomes

    EnviScie: Biomes

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 10問 · 2年前

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    10問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

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    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 5問 · 2年前

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    5問 • 2年前
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    Enviscie: Disaster risk and Resilience

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 46問 · 2年前

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    46問 • 2年前
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    LOGMAN: PACKAGING AND LABELING

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    LOGMAN: PACKAGING AND LABELING

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    18問 • 2年前
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    LOGMAN: Material Handling

    LOGMAN: Material Handling

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    15問 • 2年前
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    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 23問 · 2年前

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    23問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

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    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

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    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    問題一覧

  • 1

    Cash or cash equivalent necessary to attain an objective such as acquiring goods or services, performing a function or producing and distributing a product. Refers to the amount of resources given up in exchange for some goods and services

    Cost

  • 2

    __________ sold are those production costs incurred related to the units sold.

    Cost of sales or cost of goods

  • 3

    are those incurred in selling goods, distributing goods and managing a business.

    Operating expenses

  • 4

    do not give any benefit to the business.

    Losses

  • 5

    incurred to manufacture the product. ________of the units sold are recognized as expense (as Cost of Goods Sold) while product costs of the unsold units become the costs inventory. Direct material, direct labor, and factory overhead are examples of product costs.

    Product costs

  • 6

    non-manufacturing costs that include selling, administrative and research and developmental costs. These costs are expensed in the period of incurrence and do not become part of cost of inventory.

    Period Costs

  • 7

    Types of Product Costs

    DIRECT MATERIALS, DIRECT LABOR, FACTORY OVERHEAD

  • 8

    (same as product costs)

    Manufacturing costs

  • 9

    (same as period costs)

    Non-manufacturing costs

  • 10

    – costs incurred to benefit several periods. These costs are for long-term purposes. Examples: Land, building and equipment.

    Capital expenditures

  • 11

    costs incurred to benefit only one period. Examples: Cost of goods sold and operating expenses.

    Revenue Expenditures

  • 12

    remains constant on a per-unit basis but varies in the total with changes in activity. Ex. Direct Material and Direct Labor

    Variable costs

  • 13

    remains constant in total but varies on a per-unit basis with changes in activity. Ex. Straight line depreciation, insurance and the supervisor’s salary.

    Fixed cost

  • 14

    – results from an organization’s ownership or use of facilities and its basic organizational structure. Ex. Property taxes, Depreciation

    Committed fixed cost

  • 15

    costs that can be cut back more easily in bad economic times without doing serious harm to organizational goals and objectives. Ex. Advertising costs and contributions to charitable institutions.

    Discretionary fixed cost

  • 16

    combination of variable and fixed costs. Costs that are partly variable and partly fixed. Ex. Electricity Bills

    Mixed cost

  • 17

    Refers to the way costs change with respect to a change in the activity level (sometimes called cost driver), such as production or sales volume, labor or machine hours, etc.

    Cost Behavior

  • 18

    Cost Behavior Assumptions

    Relevant Range Assumptions, Time Assumption, Linearity assumption

  • 19

    Classification of costs

    As to type, As to function, as to traceability, for decision making, as to relation to an accounting periodn, As to behavior