Kaplan_ch02 -...

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Agustinus Handojo Unsoed University - Indonesia Short Term Budgeting, Resource Allocation, Capacity Cost
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2 Short Term Budgeting, Resource Allocation and Capacity C 1. Terminology 2. Flexible Vs Committed resources 3. Committed resources in short term budgeting 4. Case : Shanoville Cabinets manufacture 5. Opportunity cost, Capacity Cost and Theory of Constraint 6. The Role of Cost Information in Allocating Short Term  Resources 7. Clossing
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3 Short Term Budgeting, Resource Allocation and Capacity C What does the Meaning of . .. Short Term Budgeting Resource Allocation Capacity Cost COST MANAGEMENT CONCEPTS & COST BEHAVIOUR
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4 Short Term Budgeting, Resource Allocation and Capacity C Management Acct Terminology
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5 Short Term Budgeting, Resource Allocation and Capacity C Management Acct Terminology
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6 Short Term Budgeting, Resource Allocation and Capacity C Flexible Vs Committed Flexible Resources Committed Resources Buy and use in Quantity they require (materials and supplies) The cost of Flexible resources depends on HOW MUCH IS USED Are not available in the short run. Provide the capacity to perform  many organization activities (machinery) The cost of Committed resources depends on HOW MUCH IS ACQUIRED
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7 Short Term Budgeting, Resource Allocation and Capacity C Committed cost in short term budgeting Committed Resources In short run planning at atempts to use committed capacity  in the most productive way. Associated with an opportunity cost reflecting the lost profits That would otherwise have resulted from further production Capacity effectively
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8 Short Term Budgeting, Resource Allocation and Capacity C Shanoville Cabinets manufactures Cabinet Selling Price Material & Labor Cost Scheduling Resource Moving Resource Setup Resource Cutting Resource Assembly Resource Shipping Resource Units Units Units Units
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This note was uploaded on 11/28/2010 for the course ACCOUNTING 6508 taught by Professor Pramuka during the Spring '10 term at Universitas Diponegoro.

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Kaplan_ch02 -...

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