Ch 6 and7

Managerial Accounting: Creating Value in a Dynamic Business Environment

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Ch 6 Chapter Overview I. Cost Behavior Patterns   A. Types of costs 1. Variable costs 2. Step-variable costs  3. Fixed costs 4. Step-fixed costs 5. Semi-variable (mixed) costs 6. Curvilinear costs  B. The relevant range II. Cost Categories and Structures A. Engineered costs B. Committed costs C. Discretionary costs III. Cost Estimation Methods   A. Account-classification method B. Visual-fit method  C. High-low method  D. Least-squares regression method  1. Regression line 2. Independent and dependent variables 3. Coefficient of determination and goodness of fit E. Multiple regression IV. Data Collection Problems  V. Learning and Cost Behavior  
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A. Learning curves  B. Experience curves Ch 7 Chapter Overview I. Cost-Volume-Profit (CVP) Analysis  A. Break-even point B. Contribution-margin approach  C. Contribution-margin ratio D. Equation approach  E.
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Unformatted text preview: Graphing CVP relationships CVP Graph (Exhibit 7-2) Profit volume Graph (Exhibit 7-3) F. Adding target net profit to the break-even point II. Applying CVP Analysis A. Safety margin B. Changes in fixed expenses Changes in variable expenses Changes in selling prices Changes in volume III. CVP Analysis with Multiple Products A. Sales mix B. Weighted-average contribution margin IV. 4 Assumptions Underlying CVP Analysis V. CVP Relationships and the Income Statement A. Traditional income statements B. Contribution income statements VI. Cost Structure and Operating Leverage VII. CVP Analysis, Activity-Based Costing, and Advanced Manufacturing Systems VIII. Appendix: Income Taxes and CVP Analysis...
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This document was uploaded on 06/22/2010.

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Ch 6 and7 - Graphing CVP relationships CVP Graph (Exhibit...

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