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Unformatted text preview: • Calculate product cost in an ABC environment o Compare job cost system o Excess capacity in ABC • Activity-Based Management o Value-added analysis o Customer profitability analysis C HAPTER 6 – C OST E STIMATION Topics from this chapter will likely represent 45 to 55% of available points • Patterns of cost behavior (fixed, step-fixed, variable, mixed, etc.) • Concept of the relevant range • Methods of cost estimation o High-low o Regression - Simple & Multiple o Evaluation of regression effectiveness • Interpret results of cost estimation to forecast future cost • Implementation problems • Learning curve analysis A take home portion of the exam will be distributed on April 4 th . 47c5f16b95239b9335c555f1fde8236bb29c6ce6.doc PAGE 1 OF 1...
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This note was uploaded on 04/18/2008 for the course ACCTG 250 taught by Professor Rabe during the Spring '08 term at Luther.
- Spring '08
- Decision Making