CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang
FINANCIAL ANALYSYSIS AAF001-6 SEPTEMBER STARTS 2009 ASSESSMENT 2 CASE STUDY
DUE DATE AT THE STUDENT CENTRE BEFORE 4.30PM ON THURSDAY JANUARY 21ST 2010
2009/10, Sept starts, Assignment 2 Case study, Sovereign Lodge
Sovereign Lodge Case Study The Sovereign
CHAPTER 15 ALLOCATION OF SUPPORT-DEPARTMENT COSTS, COMMON COSTS, AND REVENUES 15-16 (20 min.) Single-rate versus dual-rate methods, support department. Bases available (kilowatt hours): Rockford Practical capacity 10,000 Expected monthly usage 8,000 1a.
CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-16 (20 min.) Disposal of assets. 1. This is an unfortunate situation, yet the $75,000 costs are irrelevant regarding the decision to remachine or scrap. The only relevant factors are the future revenu
CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL 7-16 (2030 min.) Flexible budget. Variance Analysis for Brabham Enterprises for August 2009
Actual Results (1) 2,800g $313,600a 229,600d 84,000 50,000g $ 34,000 FlexibleBudget Varia
CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-16 1. (20 min.) Cost hierarchy. a. Indirect manufacturing labor costs of $1,200,000 support direct manufacturing labor and are output unit-level costs. Direct manufacturing labor generally i
CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES
(15 min.) Computing and interpreting manufacturing unit costs.
(in millions) Regular $ 62.00 8.00 24.00 $ 94.00
Direct material cost Direct manuf. labor costs Indirect manuf. costs Total manuf.