04 Seligram ACC9811 2015 - Zicklin School of Business Baruch College CUNY SESSION 4 COST ESTIMATION AND PROCESS COMPLEXITY SELIGRAM CASE Igor Vaysman

04 Seligram ACC9811 2015 - Zicklin School of Business...

This preview shows page 1 - 3 out of 5 pages.

1 SESSION 4. COST ESTIMATION AND PROCESS COMPLEXITY. SELIGRAM CASE Igor Vaysman Managerial Accounting, Spring 2015 Zicklin School of Business, Baruch College, CUNY 2 I. ESTIMATING AND MANAGING COSTS AND REVENUES 1 and 2. Info systems: theory and practice. How and why to estimate costs? 3. Normal absorption costing. 4. Information systems and process complexity. Seligram case. 5 and 6. Capacity resources and business cycles. Adapconn case. 7 and 8. Activity-based costing. Coffee Services case. Beyond ABC. 9 and 10. Estimating and managing customer profitability. Infinity Bank case. 11. Budgeting. 12. Review for Midterm. 13. Midterm. II. PERFORMANCE EVALUATION. TACTICAL AND STRATEGIC DECISIONS
Image of page 1
2 3 Illustration of cost-system obsolescence over time. Illustration of the most common approach to “improve” systems: proliferation of OH cost pools. Illustration of the two-stage procedure of allocating overhead costs. Introduction to capacity-cost issues.
Image of page 2

Want to read all 5 pages?

Image of page 3

Want to read all 5 pages?

You've reached the end of your free preview.

Want to read all 5 pages?

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture