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Lecture Managerial accounting (11E) - Chapter 7: Differential cost analysis for operating decisions
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Lecture Managerial accounting (11E) - Chapter 7: Differential cost analysis for operating decisions
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This chapter explains how managers can use differential analysis to examine the effects on profits. Differential analysis helps managers answer relevant questions such as: What activities differ between the alternatives; how does that difference affect costs and profits? | Differential Cost Analysis for Operating Decisions CHAPTER 7 © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology Managerial Accounting 11E Maher/Stickney/Weil Chapter 7: Differential Cost Analysis for Operating Decisions CHAPTER GOAL This chapter explains how managers can use differential analysis to examine the effects on profits. Differential analysis helps managers answer relevant questions such as: What activities differ between the alternatives? How does that difference affect costs and profits? ☼ ☼ This chapter deals with several applications of an important idea used to make pricing, outsourcing and profit decisions. This idea is called differential analysis. Differential | Differential Cost Analysis for Operating Decisions CHAPTER 7 © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology Managerial Accounting 11E Maher/Stickney/Weil Chapter 7: Differential Cost Analysis for Operating Decisions CHAPTER GOAL This chapter explains how managers can use differential analysis to examine the effects on profits. Differential analysis helps managers answer relevant questions such as: What activities differ between the alternatives? How does that difference affect costs and profits? ☼ ☼ This chapter deals with several applications of an important idea used to make pricing, outsourcing and profit decisions. This idea is called differential analysis. Differential analysis is the analysis of differences among particular alternative actions. DIFFERENTIAL ANALYSIS: Definition Is the analysis of differences among particular alternative actions. LO 1 Managers make decisions by choosing among alternatives. As mentioned previously, differential analysis is the analysis of differences among particular alternative actions. A differential cost is a cost that changes (differs) as a result of changing activities or levels of activities. EXAMPLE: Ullman Educational Media Ullman Educational Media (UEM) is a company that produces tutorial videos for primary and preschool use. UEM developed the following estimates: LO 1 Continued Units made and sold 800 per month Maximum production and sales capacity 1,200 units per month Selling price $ 30 UEM Ullman Educational Media (UEM) is a company that produces tutorial videos for primary and preschool use. They have developed the cost estimates shown in this slide. ACTIVITY & COSTS Ullman Educational Media
TÀI LIỆU LIÊN QUAN
Lecture Managerial accounting (11E) - Chapter 1: Fundamental concepts
Lecture Managerial accounting (11E) - Chapter 2: Measuring product costs
Lecture Managerial accounting (11E) - Chapter 3: Activity-Based management
Lecture Managerial accounting (11E) - Chapter 4: Strategic management of costs, quality, and time
Lecture Managerial accounting (11E) - Chapter 5: Cost drivers and cost behavior
Lecture Managerial accounting (11E) - Chapter 6: Financial modeling for short-term decision-making
Lecture Managerial accounting (11E) - Chapter 7: Differential cost analysis for operating decisions
Lecture Managerial accounting (11E) - Chapter 8: Capital expenditure decisions
Lecture Managerial accounting (11E) - Chapter 9: Profit planning and budgeting
Lecture Managerial accounting (11E) - Chapter 10: Profit and cost center performance evaluation
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