{[ promptMessage ]}

Bookmark it

{[ promptMessage ]}

costbehaviorACC200sp2009

costbehaviorACC200sp2009 - Objectives Cost Behavior and...

Info iconThis preview shows pages 1–5. Sign up to view the full content.

View Full Document Right Arrow Icon
Objectives -- Cost Behavior and Relevant Costs Describe and identify variable costs, fixed costs, mixed costs Describe the relationship between activity level and per unit and total fixed and variable costs Interpret the results of a regression analysis of a mixed cost Analyze a mixed cost using high-low analysis Use a cost equation to predict costs Determine the impact of taxes on costs, revenue and income
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Management Decision Cycle FINANCING DECISIONS INVESTING DECISIONS OPERATING DECISIONS FUNDING OPERATING PROFIT INVESTMENTS
Background image of page 2
Income Statements of Product Companies Income Statement Dell (2/1/08) Apple (9/27/08) $ % $ % Sales Revenues 61,133 100.0% 32,479 100.0% Cost of Goods Sold 49,462 80.9% 21,334 65.7% Gross Profit/Margin 11,671 19.1% 11,145 34.3% Selling/General/Administrative Expenses (7,538) 12.3% (3,761) 11.6% Research & Development Expenses (693) 1.1% (1,109) 3.4% Other Income/Expenses 387 0.6% 620 1.9% Income Tax (880) 1.4% (2,061) 6.3% Net Income Income After Tax 2,947 4.8% 4,834 14.9%
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Income Statements of Service Companies Income Statement Paychex (3/31/08) ADP (6/30/08) $ % $ % Sales Revenue 2,066 100.00% 8,776 100.00% Cost of Services 661 32.00% 4,680 53.30%
Background image of page 4
Image of page 5
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}