cost-analysis - Larry M Walther Cost Analysis Managerial...

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Download free ebooks at bookboon.com 2 Larry M. Walther Cost Analysis Managerial and Cost Accounting
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Download free ebooks at bookboon.com 3 Cost Analysis – Managerial and Cost Accounting © 2010 Larry M. Walther, under nonexclusive license to Christopher J. Skousen & Ventus Publishing ApS. All material in this publication is copyrighted, and the exclusive property of Larry M. Walther or his licensors (all rights reserved). ISBN 978-87-7681-586-8
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Download free ebooks at bookboon.com Please click the advert Cost Analysis 4 Contents Contents Cost-Volume-Profit and Business Scalability 6 1. Cost Behavior 7 1.1 The Nature of Costs 7 1.2 Variable Costs 7 1.3 Fixed Costs 8 1.4 Business Implications of the Fixed Cost Structure 9 1.5 Economies of Sale 10 1.6 Dialing in Your Business Model 12 2. Cost Behavior Analysis 14 2.1 Mixed Costs 14 2.2 High-Low Method 15 2.3 Method of Least Squares 16 2.4 Recap 19 3. Break-Even and Target Income 20 3.1 Contribution Margin 20 3.2 Contribution Margin: Aggregated, per Unit, or Ratio? 20 3.3 Graphic Presentation 21 3.4 Break-Even Calculations 22 Designed for high-achieving graduates across all disciplines, London Business School’s Masters in Management provides specific and tangible foundations for a successful career in business. This 12-month, full-time programme is a business qualification with impact. In 2010, our MiM employment rate was 95% within 3 months of graduation*; the majority of graduates choosing to work in consulting or financial services. As well as a renowned qualification from a world-class business school, you also gain access to the School’s network of more than 34,000 global alumni – a community that offers support and opportunities throughout your career. For more information visit www.london.edu/mm , email [email protected] or give us a call on +44 (0)20 7000 7573 . Masters in Management The next step for top-performing graduates * Figures taken from London Business School’s Masters in Management 2010 employment report
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Download free ebooks at bookboon.com Please click the advert Cost Analysis 5 Contents 3.5 Target Income Calculations 23 3.6 Critical Thinking About CVP 24 4. Sensitivity Analysis 25 4.1 Changing Fixed Costs 25 4.2 Changing Variable Costs 26 4.3 Blended Cost Shifts 27 4.4 Per Unit Revenue Shifts 27 4.5 Margin Beware 28 4.6 Margin Mathematics 29 5. CVP for Multiple Products 30 5.1 Multiple Products, Selling Costs, and Margin Management 31 6. Assumptions of CVP 32 © Agilent Technologies, Inc. 2012 u.s. 1-800-829-4444 canada: 1-877-894-4414 Teach with the Best. Learn with the Best. Agilent offers a wide variety of affordable, industry-leading electronic test equipment as well as knowledge-rich, on-line resources —for professors and students. We have 100’s of comprehensive web-based teaching tools, lab experiments, application notes, brochures, DVDs/ CDs, posters, and more.
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